Theoretical issues of exact chiral symmetry on the lattice are discussed and related recent works are reviewed. For chiral theories, the construction with exact gauge invariance is reconsidered from the point of view of domain wall fermion. The issue in the construction of electroweak theory is also discussed. For vector-like theories, we discuss unitarity (positivity), Hamiltonian approach, and several generalizations of the Ginsparg-Wilson relation (algebraic and odd-dimensional).