Family structure in Taiwan has become more diverse, with divorce and remarriage frequent. Family members sometimes leave their homes and fall out of sight. The successor generation is by no means always aware of the financial situation of their elders, yet, under the old law, if a relative died leaving behind a large debt, the blameless heirs had to take full responsibility for it.
台灣家庭結構多元，離婚、再娶所在多有，加上親人外出謀生，疏於聯繫，下一代並不一定清楚上一代的財務狀況，一旦親人過世留下債務，就得由無辜的下一代承受，似乎有違公平正義。