The purpose of the research study was to explore the history of Taiwan's Chiang-Ku Festival and the relationships of power and the ritual activity, and to analyze the relationship between the ritual activity and gender. The study used historical research method and literature analysis method to analyze the collected data. The analysis leads to the following findings. First, the history of the development of Taiwan's Chiang-Ku Festival has evolved from early religious ceremonies of praying and paying respect to ghosts to the current tourist folk festival and cultural activity. Second, with the changes in Chiang-Ku Festival ceremonies, the stopping of the Chiang-Ku Festival, and the intervening of Chiang-Ku Festival Committees from various locations, one can recognize the traces of power operation in Taiwan's Chiang-Ku Festival. Three, influenced by the religious view that women were considered impure and gender taboos, only men are able to participate, whereas women could only participate by being onlookers at the Chiang-Ku Festival. Chiang-Ku Festival is rich in the cultural and daily living features of Taiwan ancestors and in the symbolism of local characteristics. However, in the process of the development of the activity, power and gender issues often emerged. Authorities intervene in the process and the results of the activity, which leads to unfair competition and continuous controversies. In the past, Chiang-Ku Festival with the cultural implication that made villages become more cohesive was facing serious challenges. Gender taboos were difficult to remove to allow for the opportunity of women's participation in the Chiang-Ku Festival. Thus, finding ways to avoid the interference of power and reduce gender discrimination while continuing the valuable cultural heritage of the Chiang-Ku Festival requires great effort to reflect again the future development of Taiwan's Chiang-Ku Festival.