The current Civil Code Article 48 is (1) In a case where the incorporated foundation is formed through a disposition inter vivos, the property given by way of endowment shall become the property of the juristic person as from the time when the juristic person is incorporated. (2) In a case where the incorporated foundation is formed through a will, the property so given shall be deemed to have vested in the juristic person as from the time when the will became effective. The current Civil Code Article 48 is amended principle form that takes transfer of real rights principle intention about changes old Civil Code neglect inadvertently by Article 42 in harmony with the current Civil Code has not been any. Therefore, since civil law enforcement to the present theory has been sharply opposed. In addition, we have superimposed the changes are not consistent precedents of the Supreme Court. Confrontation of these theories deal with the protection of the Foundation juridical person of any of the protect the safety of transactions will focus more on what comes from, The current civil code in interpreting Article 48 include the state that is impossible to find a solution. Thus, the Civil Code in Article 48 legislative on interpretation is suggested. First, a large number of Opinion Civil Code Article 48 “when a artificial person is established,” shall be interpreted as. About this principle form to understand the changes in property rights, taking the meaning of Article 48 to spare, Article 187 Article 48 so-called “other provisions of the law’ that a solution can be found in this passage. Second, while changes in property rights to principle intention that were taking care old Civil Code principle form taking Article 42 is amended to harmonize with the current civil law, so there can only be solved by on interpretation is suggested. Thus, the civil law to amend Article 48 is proposed as follows. First, the Civil Code Article 48 paragraphs 1 and 2 are retained term. Second, “If the registration in the case of items 1 and 2, foundations, you can not compete against a third party” paragraph 3. Each will be established “I think when the foundation has been established efficacy of the will occurs in the case of Section 2,” Section 4. Paragraph (4) “a testament to the effect of wills paragraph (2) if when the wills is finalized only see two juridical foundation” to be established, respectively.