As an indication of how attitudes have changed, it is worth noting that while cremation accounted for 30 % of funerals in Taiwan in 1971, the rate had risen to over 60 % in 1999, and topped 98 % in urban areas such as Taipei and Hsinchu.
而在火葬觀念的改變上，民國六十年時只有百分之三十的火化率，到了民國八十八年已超過百分之六十；而都會區，諸如台北市、新竹市的火化率更在百分之九十八以上，火化進塔已成為主流。