| Article 1030-1 of the civil code Part IV Family, which formally evaluates the market value of housework performed by homemakers, was amended on June 3, 1985 to better secure the interests of the homemakers. Since the above-mentioned Article has tremendous impact on marital relations, its significance cannot be understated. Despite the simplicity of its provision, ambiguities within the Article have hindered its application. For instance, when dividing property in an unresolved marital dispute, should a spouse purposely under-report the total value of his or her property as to prevent or undercut the other spouse from receiving his or her share of the residual marital property, such actions would thus adversely affects the claim for distribution. Loopholes such as the one illustrated renders the Article useless. Therefore, this paper will attempt to resolve some important issues raised by the Article's underlying principles and propose a solution. Furthermore, the simplistic nature of the Article also reflects the obvious need for amendment. There are currently two proposed drafts in circulation: One is a bill promulgated by the Executive Yuan with the Judicial Yuan and currently under consideration by the Legislative Yuan, which is based on an income-distributing system. The other alternative is drafted by Dr. Chu-Chih Lin, which is instead based on a joint-income come system. The author will review and evaluate both approaches. The ideal system should give equal consideration to gender equality, ensuring transaction safety and marital well-being. Ensuring the orderliness of transactions should, however, take priority because gender equality only affects inter-spousal interests, but transaction security concerns the general public. Therefore, the income-distributing system jointly advanced by the Executive Yuan and the Judicial Yuan should be adopted.