2007年5月23日，我國民法親屬編1059條有關子女姓氏之規定，有了劃時代的修正。從原本「子女從父姓」的父權優先條款，修改為父母得以書面約定方式，自主決定子女從父姓或母姓。不過根據內政部戶政司(2011)的統計，自新法實施後4年間，父母雙方約定新生兒從母姓者，僅有1.54%。那麼，這1.54%的新生兒父母，為了什麼理由讓子女從母姓？他們與讓子女從父姓者，是否有些不同的特徵？由於過去國內對於這些在婚姻內約定子女從母姓的「極少數族群」，僅有少數質化訪談研究，因此本研究透過較大規模的問卷調查，對這個族群進行基本屬性的瞭解，並與從父姓者交互對照。本研究問卷係於2010年8至11月間，經由內政部戶政司的協助，從全台369個戶政事務所直接發給約定子女「從母姓」及「從父姓」的民眾。共計回收779份問卷，其中從母姓者257份，從父姓者522份。整體而言，目前婚姻內約定從母姓者，是以人口變項的影響為主（父親為外國人、母親為原住民、母無兄弟等），「性別平等」、「姓氏自主」等態度變項為輔。性別意識較高的父母，不必然在行動上會約定子女從母姓。相對的，擁有易從母姓的人口變項者（如母親為原住民、母無兄弟），則會以「性別平等」、「公平」等理由，來強化從母姓選擇的正當性。

In May 2007, a revision of Article 1059 of the Civil Code was passed in Taiwan. The amendment stipulates that, before filing a child's birth registration, parents should agree in writing whose surname the child would inherit. This was viewed as an important milestone in the history of gender equality in Taiwan, as men and women are granted the same privilege to pass on their surnames to their children henceforth. Nevertheless, statistics shows that, excluding those born out of wedlock, only 1.54% of the newborn children of the past years have inherited their mothers' surnames.It is predictable that such a low percentage of Taiwanese children inherit their mothers' surnames, as culture and tradition are often more difficult to change than formal institution. This research interests itself in the reasons behind the decisions of the 1.54% of newborns' parents who have their children inherit the mothers' surnames under the new law. A survey was conducted, through which researchers collected 257 questionnaires from parents whose children inherited the mothers' surnames, and 522 from parents whose children inherited the fathers' surnames. The demographic and attitude characteristics that significantly distinguish the two groups are summarized and discussed.