In modern imperial funerals, many temporary buildings were built and granted to various institutions, and then to be converted. This study aims to clarify the transition of their grant and conversion, focusing on funeral halls. The findings are as follows: 1) The buildings were granted to local public bodies, charitable institutions and so on, and the central area of grant was moved from Kyoto to Tokyo; 2) Grant and conversion was deeply connected to concept of impurity and purity, positioning of institutions enshrining Emperor and Empress, building relationship with the Imperial House, and condition of commemoration in the converted buildings.
