Research on Taiwanese folk religion has had two major contexts. Some scholars explored the cosmology of the supernatural in folk religion (e.g., Jordan 1972; Wolf 1974; Kiuchi 1989; Mio 1990a; Ting 2012), while others attempted to understand social structures by looking at the rituals for gods in folk religion. Early studies in the latter context claimed that people formed communities to conduct rituals (e.g., Wang S. 1972; Hsu 1978; Lin 1986). Currently, their discussions were criticized for oversimplifying the complex social relations in local societies (Chang 2000). In fact, there were several different forms of god worship in Taiwanese society (Kiuchi 1988; Mio 1991; Suenari 1991). Some local societies did not prepare specific buildings to worship gods (Suenari 1991). However, little attention has been paid to how people themselves categorized such various “social” forms of god worship or whether such categories underwent any transformations. This study clarifies how the construction of temples influenced the “social relationships between people and gods” in local Taiwanese societies.