This paper adopted the philosophy of Johan Huizinga’s play theory as a basis for the field study on the pilgrimage-procession ritual at Neipu, Chiayi County, in Taiwan. The research found that Neipu pilgrimage-procession culture has maintained many elements of play. The results are as follows: Most of the participants are local residents acting as volunteers. Every year, the pilgrimage procession ritual is held along the same course, at the same season, at the same temple, and by the same residents as well. The Neipu pilgrimage neglects traffic regulations and noise management and has nothing to do with politics, business or the media. Nevertheless, the ritual has no rigid organization, varying according to the individual participants. It is characterized by an unusually high level of freedom, without the limits of time, space, rules, character imitation or uncertainty-just as in play. The performance of ritual pilgrimage processions at Neipu is not just a matter of competition. Troupers imitate lucky animals, gods, guards, missioners; they set off firecrackers and serve rich meals to show off. The ritual performance fully shows the qualities of order, tension, motion, change, solemnity, rhythm and ecstasy, so that the majority of participants in the ceremony consider the ritual as pure fun-as play. The pilgrimage procession at Neipu has been increasingly influenced by the social environment of commerce and industry, so that their play character is gradually fading. Moreover, an aging population has led to a collapse of local troupes, affecting the extent of freedom and non-routine nature of play.