本文試圖透過追溯神明來歷，分析廟宇性質轉換過程及禮儀拜祭情況，探討延平郡王祠從明鄭以來至今的歷史演變與臺南地方社會的關係。文章認為，該祠前身開山王廟所拜祭的神明，存在其為來歷不明的公王'隋朝武將以及鄭成功等幾種歧異的説法，從這些説法的起源及轉換上，可以看出幾個由不同群體創造的傳統逐漸疊加和轉換的過程。清中後期以來，開山王廟逐漸演化為納入官方祀典的、由官方主導拜祭鄭成功的場所，歷經清代、戰後的延平郡王祠及日本時代的開山神社而不輟，這其中深 諳國家禮制的臺南本地的地方士紳，發揮了最為關鍵的作用。在官廟色彩日益濃厚及社會變遷的背景下，地方社會的拜祭傳統和組織從未消失，並成為當代新的政治文化 環境下，可資與國家協商的歷史資源。

This paper explores the relationship between the Koxinga Shrine and the local society of Tainan from the 16th century to the present through the analysis of the temple's founding legends, the change in the Konxinga Shrine's belief and the evolution of its worship rituals. The author argues that there were at least three divergent deities sacrificed in the Temple of the Founding King, that was, the predecessor of current Shrine, including a nebulous cult of Wang-Yie, a military officer in the Sui dynasty and Koxinga in the Ming-Qing transition. Since these deities were created and supported by different groups and along with the conversion of this temple from a local cult to an official worshipping space since late Qing, local gentry members of the Tainan city showed their familiarity with the state rituals and played the crucial role in the transformation process. The traditional festivals and organizations of the original Temple of Founding King are maintained in the façade of the official temple, and they provide the locals with credible historical resources to negotiate with the state in the social and political circumstances nowadays.