Chapter 1 General Provisions
The purpose of this Act is to enhance the compliance of mortuary facilities with environmental protection regulations, enabling them to operate everlastingly, helping them become more innovative and efficient, and allowing them to provide quality services. This Act will also lead mortuary activities to be consistent with the needs of the time, to protect both human dignity and public interests, thus promoting the quality of life of people in this country.Regulations set forth in other laws shall apply to any matter wherefore no stipulation is provided in this Act.
Terms used herein are defined as follows:1."Mortuary Facility" means the facilities, including public cemeteries, funeral homes, crematories and bone ash (remains) storing spaces. 2. "Public Cemetery" means the facility provided for the public to bury the ceased bodies and bone ashes, or for tree burials. 3. "Funeral Home" means the facility, excluding hospitals, provided for disposition of the ceased bodies and processing ceremonies of casketing, funeral procession, libation and worship.4."Crematory" means the place used for cremating the ceased bodies or remains. 5."Bone Ash (Remains) Storing Facility" means the facilities provided for storing bone ashes (remains), including a columbarium hall (pagoda), a columbarium wall or any other type of storage facility. 6."Bone Ash Reprocessing Facility" means the equipment used for reprocessing cremated bone ashes into finer particles for minimizing the volume.7."Expansion" means to add to the area of land of a mortuary facility.8."Extension" means to add to the area or height of an existing building of a mortuary facility. 9."Reconstruction" means to demolish part of an existing building of a mortuary facility and reconstruct it within the existing building land but without adding to the height or expanding the area thereof.10."Tree Burial" means the type of burial whereby bone ashes are buried underground in a public cemetery, with flowers and trees planted on it, or the bone ashes are buried around the roots of trees. 11."Movable Cremation Facility" means the facilities that are assembled in transportation tools such as vehicles and ships, used for cremating the ceased bodies or remains. 12."Posthumous Mortuary Service Contract" means the contract wherebyboth parties thereof agree that after one party or the designated person dies, the other party is obliged to provide him/her with the mortuary services as required.
The competent authority mentioned in this Act means the Ministry of The Interior (MOI) in the central government, the municipal government in a municipality, the county (city) government in a county (city), and the township (town, city) office in a township (town, city).The competent authority takes up the following authorities and responsibilities respectively:1. Central competent authority:(1) Planning and design of mortuary systems, stipulation of relevant laws and regulations, and establishment of ceremonial norms;(2) Supervision of mortuary services under management of local competent authorities; (3) Planning of a mortuary services licensing system;(4) Stipulation of fixed contracts; and(5) National mortuary statistics and policy research. 2. Municipal and county (city) competent authority: (1) Establishment, operation and administration of public municipal or county (city) mortuary facilities;(2) Planning and establishment of mortuary facility districts;(3) Approval for establishment, supervision, administration, assessment and encouragement of private mortuary facilities within the areas under its jurisdiction;(4) Approval for establishment, renewal and re-interment of public mortuary facilities of the townships (towns, cities) under its jurisdiction;(5) Supervision, assessment and encouragement of public mortuary facilities of the townships (towns, cities) under its jurisdiction; (6) Permission of establishment and operation, counseling, administration, assessment and encouragement of mortuary services;(7) Banning and disposition of unlawful establishment, expansion, extension, reconstruction or operation of mortuary facilities;(8) Disposition of unlawful mortuary services and burials;(9) Supply of mortuary consumption information and handling of consumer complaints; and (10) Stipulation of local mortuary service laws and regulations. 3. Township (Town, City) competent authority: (1) Establishment, operation and administration of public township (town, city) mortuary facilities;(2) Issuance of the permits of burial, cremation and exhumation; and(3) Investigation of unlawful establishment, expansion, extension and reconstruction of mortuary facilities, and unlawful mortuary services and activities.The establishment mentioned in item (1), subparagraph 3 of the preceding paragraph shall be subject to approval of the county (city) competent authority; the responsibilities mentioned in item (2) and (3) shall be subject to approval of the municipal (city) competent authority in case a municipality or city is concerned.
The municipal and county (city) competent authorities may set up a Mortuary Facility Review Committee for dealing with the establishment and operation of mortuary facilities.The municipal and county (city) competent authorities shall undertake to stipulate the organization and reviewing procedures of the Mortuary Facility Review Committee.
Chapter 2 Establishment and Administration of Mortuary Facility
The municipal, county (city) and township (town, city) competent authorities may establish the following public mortuary facilities:1. For the municipal and city competent authorities: public cemeteries, funeral homes, crematories and bone ash (remains) storing facilities.2. For the county competent authority: funeral homes and crematories.3. For the township (town, city) competent authority: public cemeteries and bone ash (remains) storing facilities.The county competent authority may establish public cemeteries and bone ash (remains) storing facilities if necessary; the township (town, city) competent authority may establish funeral homes and crematories if necessary. Municipalities and counties (cities) may plan to establish special areas for mortuary facilities.
Any person or organization may establish a private mortuary facility.The establishment or expansion of a private cemetery shall be subject to a minimum area specified by the municipal or county (city) competent authority depending on the contents and nature of such cemetery. However, the area of the private cemetery built on hillside shall be no less than 5 hectares.The establishment of a private cemetery, as mentioned in the preceding paragraph, may be developed in stage and in part of land if approved by the competent authority.
For the establishment, expansion, extension or reconstruction of mortuary facilities, an application shall be made, with the following documents attached, to the municipal or county (city) competent authority for approval. In case the establishment, expansion, extension or reconstruction is developed by the municipality or county (city) competent authority, it shall be filed with the central competent authority: 1. Site/location plan,2. Transcript of land register covering the range of the site,3. Layout,4. Construction and operation plan, 5. Type of management and fee collection, 6. Operator's certificates, and7. Certificate of right of land or use of land agreement and transcript of land registration.If the land for a mortuary facility is situated across the municipal and county (city) administrative districts, the application shall be made to the competent authority of the municipality or county (city) where the greatest part of land is, and the authority accepting the application should notify the other relevant municipal and county (city) competent authorities to make a joint review of such application.Construction of any private mortuary facility that has been given approval for establishment, expansion, extension or reconstruction shall begin the work within one year after the day of approval, unless extension is required due to extraordinary circumstance and the request therefore is approved by the competent authority. Failure to begin the construction within the deadline shall subject its permit to cancellation. Any private cemetery must be completed within 5 years after commencement of work. The period of extension mentioned in the preceding paragraph is limited to 6 months at the most.
Appropriate places that would not adversely affect soil conservation, destroy environmental protection, impede military facilities or affect public hygiene should be selected for establishment and expansion of public cemeteries or bone ash (remains) storing facilities. Such places shall be no less than 1,000m away from the locations listed hereunder in subparagraph 1, no less than 500m away from the locations listed in subparagraph 2, 3 and 6, and at a proper distance away from the locations listed in the rest of the subparagraphs. However, if there is any applicable provision stipulated to that effect in other laws or local laws and regulations, such provision shall apply. 1. Public drinking wells or any other drinking water sources;2. Schools, hospitals, kindergartens and nurseries;3. Densely populated areas; 4. Rivers; 5. Factories and mines; and6. Places for storing or manufacturing explosives or other flammable gases and oils.The public cemeteries mentioned in the preceding paragraph, if used for tree burial, may shorten their distances from the locations mentioned in subparagraphs 1 to 5.
When establishing and expanding funeral homes or crematories and bone ash (remains) storing facilities that are not located within public cemeteries, the distances from such facilities to the locations mentioned in subparagraph 2, paragraph 1 of the preceding article shall be no less than 300m, to the locations mentioned in subparagraph 6, no less than 500m, and to the dense population areas mentioned in subparagraph 3, a proper distance. Exemption from the aforesaid is granted to land used for funeral homes, crematories or bone ash (remains) storing facilities as designed in the city plan, or the land used for tombs, which is within the range of a public cemetery on land beyond the city plan.The preceding paragraph is not applicable to the existing public cemetery wherein part of its area is used for other purposes.
For a person who had ever made great contribution in education, culture or art, a public memorial cemetery park may be built after his/her death at an appropriate site in the township (town, city or district) where he/she was born if agreed by 50 percent of residents over 20 years of age in such township (town, city or district) and resolved by the Mortuary Facility Review Committee.The memorial cemetery park mentioned in the preceding paragraph shall be limited to storage of bone ashes, but not subject to the provisions of the previous article.The municipal and county (city) competent authority shall undertake to stipulate the procedures for the application and conditions for the review mentioned in paragraph 1.
In case the land designed for mortuary facilities pursuant to this Act is a private-owned land but it is unable to be purchased due to disagreements over price, it may be expropriated according to the law.
There shall be the following facilities provided for a public cemetery:1. Tomb bases,2. Bone ash (remains) storing facilities,3. Service center,4. Public hygiene facilities,5. Drainage system,6. Water supply and lighting equipment,7. Cemetery paths,8. Parking lot,9. Access roads,10. Mark of public cemetery, and11. Other facilities required by laws.The cemetery paths mentioned in subparagraph 7 of the preceding paragraph includes the paths between tomb areas and those within a tomb area; the widths thereof shall be no less than 4m and 1.5m respectively.There should be fences, flowers, trees and other facilities surrounding the public cemetery in order to isolate it properly from the areas beyond such cemetery. A public cemetery exclusively used for tree burial may be exempted from the limitations set forth in subparagraph 1, 2 and 10 of paragraph 1. The county competent authority may specify the facilities required for the cemeteries in mountain townships depending on individual situations, without being restricted by the provision set forth in paragraph 1.
There shall be the following facilities provided for a funeral home:1. Freezing room,2. Corpse processing facility,3. Autopsy room, 4. Disinfection equipment,5. Sewage treatment facility,6. Reposing room,7. Auditorium and funeral hall,8. Grief counseling room,9. Service center and family rest area,10. Public hygiene equipment,11. Parking lot,12. Access roads, and 13. Other facilities required by laws.
There shall be the following facilities provided for a crematory:1. Bone ash retrieval room and reprocessing equipment,2. Cremators,3. Worship tables,4. Service center and family rest area,5. Public hygiene equipment,6. Parking lot, 7. Access roads, and8. Other facilities required by laws.
There shall be the following facilities provided for a bone ash (remains) storing facility:1. Columbarium for bone ash (remains),2. Worship facility,3. Service center and family rest area,4. Public hygiene equipment,5. Parking lot,6. Access roads, and7. Other facilities required by laws.
Mortuary facilities may be separately or jointly established. The mortuary facilities owned by the same operator and situated adjacently may jointly use the facilities required by Article 12 through the preceding article. The access roads specified in Article 12 through the preceding article shall have a width of no less than 6 meters.The municipal or county (city) competent authority shall undertake to specify the standards for establishment of the facilities specified in Article 12 through the preceding article.
In principle, mortuary facilities must be aesthetically designed and must be harmonious with adjacent environments and landscapes, with flowers and trees planted on the empty spaces thereof. There should be public green spaces designed in a public cemetery; the ratio of the area thereof to the total area of the cemetery shall be no less than 30%. The tombs therein, which are flatly shaped and covered with lawns, shall be no less than 20%. Any public cemetery on a hillside shall have green space more than two times the area stipulated in the preceding paragraph. In the public cemetery or the specific zone of a public cemetery used exclusively for tree burial, the area thereof can be counted in the green space. However, a hillside the area for tree burials, which can be counted in the green space, is limited to such where tall trees are used for such burials. Bone ashes intended for tree burial must be reprocessed. If the ashes are stored in containers, the material thereof must be decomposable and non-toxic.
After a mortuary facility is entirely established, expanded, extended or reconstructed, all relevant documents shall be prepared for inspection by the municipal or county (city) competent authority. The facility, or tomb bases and ash (remains) storing spaces can only be used or sold after passing the inspection and publishing the facility's name, location, district, and initiator's company or name. The establishment, expansion, extension and reconstruction of mortuary facilities by a municipal or county (city) competent authority shall be filed with the central competent authority. The municipal or county (city) competent authority shall undertake to specify the documents mentioned in the preceding paragraph.
The municipal or county (city) competent authority may join the authorities concerned to specify a certain area in the sea for sprinkling of bone ashes, or a certain area in a park, green space, forest or other appropriate place for sprinkling or planting of bone ashes. The bone ashes intended for disposition as mentioned in the preceding paragraph shall be reprocessed. If the bone ashes are stored in containers, the material thereof shall be decomposable and non-toxic. No mark or facility referring to funeral or burial is allowed to erect on the areas of sprinkling or planting and nothing can be done to damage the existing landscapes. The municipal or county (city) competent authority shall undertake to make the regulations for sprinkling or planting of bone ashes mentioned in paragraph 1.
Chapter 3 Operation and Administration of Mortuary Facility
For the operation of a mortuary facility, the municipal, county (city) or township (town, city) competent authorities may set up a department or designate personnel to take charge of the administration of the mortuary facility. The mortuary facility mentioned in the preceding paragraph may also be entrusted to the private sector to operate if necessary.
The operator of a funeral home and crematory may apply to the municipal or county (city) competent authority for equipping the movable crematory facility for crematory service. The location of cremation is limited within the legally approved mortuary facility or any other place approved by the municipal or county (city) competent authority.The central competent authority shall undertake, together with other authorities concerned, to stipulate the standards of establishment and the administrative regulations for the facility mentioned in the preceding paragraph.
The deceased body shall be buried in the public cemetery. The remains of bones shall be stored in the bone ash (remains) storing facilities or cremated after they are exhumed.Unless otherwise stipulated in this Act or local laws, bone ashes must be stored in ash (remains) storing facilities. Any public cemetery shall not accept any deceased bodies without a burial permit. Storage or burial of bone ashes (remains) is permitted only after the facility obtains a cremation permit, exhumation permit or any other relevant certificate. No deceased body without a cremation permit may be cremated in any crematory or movable crematory facility. However, exemption is granted to re-interment, according to law.Applications for cremation permits shall be made to the municipal, city or township (town, city) competent authority or its authorized organization by attaching a death certificate.
The public cemetery should be divided into tomb areas according to geographic features, and each area should be further divided into several tomb bases with numbers specified for each. Each base should have an area of no more than 8 sq. meters. However, in case more than two coffins are buried together, the base thereof may be extended by 4 sq. meters for every additional coffin. The area of base for bone ashes shall not exceed 0.36 sq. meters for each box (jar). In order to use the land efficiently, the municipal and county (city) competent authorities may consider decreasing the areas mentioned in the preceding paragraph depending on the circumstances.
Coffins shall be buried in the earth so that the surface thereof is at least 70 centimeters deep under the ground. The top of tombs shall not exceed 1.5m high above the surface of the earth. The cave for tombs should be sealed compactly. However, exemption may be granted due to local customs or special geographic conditions and approved by the municipal and county (city) competent authority, but the top of tombs may not exceed 2m high above the surface of the earth.The tombs for burying bone ashes should be flat tombs, except those that are considered public art and pass the inspection of Mortuary Facility Review Committee.
The municipal and county (city) competent authorities may stipulate the deadline of use of tomb bases in public cemeteries and bone ash (remains) storing facilities after resolution is made to that effect in their corresponding legislatives.Upon expiration of the deadline of use of a tomb base burying the deceased body as mentioned in the preceding paragraph, the deceased person's family should be notified to retrieve the remains to store them in the ash (remains) storing facility or have them cremated. Upon expiration of the deadline of use of the tomb burying bone ashes or the ash (remains) storing facility, the deceased person's family should arrange for the disposal of them in accordance with the regulations concerning the sprinkling or planting of ashes, or disposal in other ways. In case of no such family or such family leaves them un-disposed, the operator may store them in the ash (remains) storing facilities or arrange for the disposal of them in any other way.
Any coffin, deceased body or bone ashes (remains) in the tomb in a public cemetery may not be exhumed unless a permit is obtained from the municipal, city or township competent authority or its authorized organization, except that it is re-interred according to law.
For any tomb without an owner within its public cemeteries or on other public lands, the municipal, county (city) or township (town, city) competent authority should make a publication for 3 months, and after such time, if the tomb is affirmed to be without an owner, the competent authority concerned may dig it out and arrange for disposal, cremation or storage, in the bone ash (remains) storing facility.
The municipal, county (city) or township (town, city) competent authority may renew or remove the public mortuary facilities if:1. They are not sufficient for use;2. They are not usable in whole or in part due to damage caused by natural disaster; 3. The terrain is changed in whole or in part; or 4. Other extraordinary conditions arise. There shall be plans made for the arrangement for renewal or removal of the public mortuary facilities mentioned in the preceding paragraph. If the renewal or removal is done by a township (town, city) competent authority, approval should be obtained from the county competent authority; if done by a municipal or county (city) competent authority, filing should be made with the central competent authority.The renewal or removal plan of any private mortuary facility complying with all subparagraphs in paragraph 1 shall be subject to the approval of the municipal or county (city) competent authority.
Any public cemetery and bone ash (remains) facility shall keep a permanent register, in which the following shall be recorded: 1. Tomb base or bone ash (remains) storing unit number; 2. Date of burial or storing;3. Name, sex, birthplace, birth/death dates of the buried;4. Name, ID card number, birth date and address of tomb owner or storer, as well as his/her relationship with the buried; andOther matters the competent authority requires them to record.
The operator of a mortuary facility should well maintain all facilities in it. When any tomb in a public cemetery or a bone ash (remains) cabinet in an ash (remains) storing facility is found broken, the operator should notify the tomb owner or the storer immediately.
In case the entries of approval for private mortuary facilities are altered after approved to establish, expand, extend or reconstruct, the application for approval of such alterations shall be made, with relevant documents attached, to the municipal or county (city) competent authority.
Operators of privately owned public cemeteries and bone ash (remains) storing facilities shall establish a special account for collection of management fees, which shall be exclusively used for management purposes. The said stipulation shall also be applicable to the privately owned public cemeteries and bone ash (remains) facilities built prior to the enforcement of this Act. The central competent authority shall undertake to set out the regulations for administrating the special account mentioned in the preceding paragraph.
The operators of public cemeteries and bone ash (remains) storing facilities, privately owned, or owned by local public enterprises, shall appropriate 2% of fees other than the management fee to the Foundation for Mortuary Facility Administration. This fee will be used for setting up the trust of public interest nature in order to disburse the expenses for maintenance and management in case any of the mortuary facilities fails to operate normally due to critical incidents or poor operation. After this Act comes into force, the said stipulation shall also be applicable to the private cemeteries and bone ash (remains) storing facilities that were built prior to the enforcement of this Act but have not been sold yet. Members of the Foundation mentioned in the preceding paragraph shall at least include the operators, tomb owners, ash storers and honorable persons of the society, among which the total number of tomb owners plus ash storers may not be less than a half of the total number of members. The municipal or county (city) competent authority shall undertake to stipulate the system of organization and procedures for review for the Foundation mentioned in paragraph 1.
The municipal and county (city) competent authority shall conduct, every year, inspections and assessments of the management of mortuary facilities within the area under their jurisdiction. The municipal or county (city) competent authority shall undertake to make regulations for the inspections and assessments mentioned in the preceding paragraph.
The tombs built according to law shall be re-interred in case the fear for constituting barriers to military facilities, public hygiene, urban development or public interests due to a change of situation is verified true by the competent authorities of object businesses, to which the municipal or county (city) competent authority brings such fear for verification; except the tombs that are announced to be historic relics. The tombs subject to re-interment as mentioned in the preceding paragraph shall be given compensations, and the municipal and county (city) competent authorities shall undertake to specify the criteria thereof.
The municipal and county (city) competent authorities shall publish in advance that the owners of the tombs subject to re-interment by law shall make the re-interment within a specified deadline. The owners should be notified in writing to erect the marks in front of such tombs, except the tombs without owners.The deadline mentioned in the preceding paragraph shall be a period of at least 3 months after the day of publication.Unless an application is made by the owner, whereby extension is approved by the municipal or county (city) competent authority, any tomb not re-interred within the deadline shall be deemed as a tomb without an owner and subject to disposition pursuant to Article 27.
Chapter 4 Administration and Counseling of Mortuary Service
The mortuary service operation is divided into the mortuary facility operator and mortuary ceremonial service operator.
Whoever desires to operate a mortuary service shall apply to the local municipal or county (city) competent authority for permission of establishment; thence to process the company or commercial registration in accordance with laws; thence to make entry into the mortuary services association. Any other person with jurisdiction engaging in the mortuary services as its purpose of establishment shall apply to the local municipal or county (city) competent authority for an operation permit, whereby the business is allowed to start.Any mortuary service operator, who desires to operate in a municipality or county (city) other than that where the establishment permit is granted, shall file such permit with the municipal or county (city) competent authority in the place where the business is to be done, and come under the administration of such competent authority.Within 6 months after completing the company or commercial registration or obtaining the business permit according to laws, the mortuary service operator shall commence its business; otherwise, the permit will be annulled by the competent authority. However, an extension may be granted due to proper reasons, but it is limited to 3 months. The central competent authority shall undertake to specify business items and documents required for the permit application mentioned in paragraph 1.
There shall be provided a fulltime Master of Ceremonies in the mortuary service operator of a certain scale, then may the operator apply for permit and run its business.A law is to be otherwise made for regulating the qualifications and administration of the Master of Ceremonies.The central competent authority shall undertake to specify the "certain scale" mentioned in Paragraph 1 after the law mentioned in the preceding paragraph comes into force.
Any qualified Master of Ceremonies may practice the businesses as follows:1. Planning and consultation of mortuary ceremonies; 2. Planning and designing the places of casketing and mortuary services;3. Assisting in designing and writing papers concerning mortuary ceremonies;4. Directing or acting as an emcee for funeral rites; 5. Deathbed care and grief counseling; and6. Other activities approved by competent authorities.Any unqualified Master of Ceremonies may not practice the activities mentioned hereinbefore in the name of Master of Ceremonies.
Any person enumerated as follows may not apply for operating mortuary services, and any permits ever granted shall be annulled. This provision shall also apply to any responsible person of the mortuary facility established or registered before the enforcement of this Act: 1.The person without disposing capacity or the person with limited disposing capacity;2.The person who is adjudicated bankrupt and whose civil rights have not been restored; 3.The person who commits fraud, breach of faith, misappropriation, or the offenses under Article 2 of Sexual Assault Prevention Act, and paragraph 1 and 2 of Article 2, Article 6 and Article 9 of Organizational Crime Prevention Act, wherefore he/she is sentenced to more than one year's imprisonment, but which has not been enforced, or enforced or pardoned, but it has not been up to 3 years since the end of such enforcement or the pardon was given; except the person who is sentenced to probation;4.The person who is sentenced to disciplinary education, but which has not been enforced, or enforced, but it has not been up to 3 years since the end of the enforcement; 5.The person who had ever operated mortuary services, but whose permit was annulled or cancelled for less than 5 years, except the person whose permit was annulled or cancelled due to not starting business within the deadline as set forth in paragraph 3 of Article 38, or terminating business at his/her own discretion as set forth in Article 49; or6. The person who is still under enforcement of a penalty for termination of business as set forth in Article 56.
The mortuary service operators shall display relevant licenses, items of commodities or services, and prices or standards of fees in the eye-catching place of the office, and shall make fee tables ready for reference.
The mortuary service operators shall sign written contracts with consumers for the commodities or services they provide. No claim can be made for the fees that are not specified in the contracts, and no fee can be collected fraudulently or forcibly after the contracts are signed. The central competent authority shall undertake to institute a fixed type template for the form and contents of the contract mentioned in the preceding paragraph, and specify what can or cannot be recorded in the contract. The mortuary service operators shall open the template made by the central competent authority and print it in the receipt for delivery to consumers. Unless otherwise stipulated, such receipt should be deemed as the contract signed with consumers as mentioned in paragraph 1.
Mortuary service operators who sign the posthumous mortuary service contract with consumers shall be the operators of a certain scale, who should deliver 75% of fees collected in advance if any to the trustee for management in accordance with the purpose of the trust. The central competent authority shall undertake to specify the "certain scale" mentioned in the preceding paragraph. For the written contract mentioned in paragraph 1, the central competent authority shall institute a fixed template and specify what can or cannot be recorded in the contract.
The adult who is a competent person may, during his/her lifetime, make in advance his/her will or fill out a letter of intention to indicate what he/she wants for his/her mortuary services after death. If the deceased had ever made a will or a letter of intention before death as mentioned in the preceding paragraph, his/her family or the person handling the mortuary services shall respect such will or such letter of intention.
The municipal or county (city) competent authority shall periodically make assessments on mortuary service operators, and give encouragement to those mortuary service operators who do well in the assessment. The municipal or county (city) competent authority shall undertake to stipulate the regulations for the assessment and encouragement mentioned in the preceding paragraph.
The mortuary services association should conduct presentations of mortuary service for observation and exchange of views between mortuary service operators as well as education and training programs of mortuary services at its own discretion or by entrustment to schools, organizations or institutions.
The mortuary service operators may, if necessary, assign their personnel to participate in the seminars or training in connection with the mortuary services. The records of the seminars or training mentioned in the preceding paragraph are to be included in the items of assessment on mortuary service operators.
Any mortuary service operator who desires to suspend its service for more than 3 months shall make a written application to the municipal or count (city) competent authority within 15 days before the day of suspension, and shall apply for resumption within 15 days before the expiration of the deadline of suspension.The period of the suspension mentioned in the preceding paragraph is limited to one year; however, if an application for a special case is made to the municipal or county (city) competent authority, an extension may be granted once again for 6 months.The municipal or county (city) competent authority may annul the permit of a mortuary service operator who suspends business at his/her discretion for a consecutive period of more than 6 months after commencement of business, or does not apply for resumption upon expiration of suspension.
Chapter 5 Administration of Mortuary Activities
If the mortuary services are held in a tent on the road due to lack of mortuary facilities, an application, together with the plan thereof shall be made to local police authority for approval; however, the period for this purpose is limited to 2 days. In case there is any provision prohibiting the use of a road to erect a tent stipulated by the municipal or county (city) competent authority, such provision shall prevail. The municipal or county (city) competent authority shall undertake to stipulate the regulations for administrating the matter mentioned in paragraph 1.
Any mortuary service operator shall not provide or mediate unlawful mortuary facilities to consumers. Any mortuary service operator shall not enter hospitals to solicit customers without permission, nor shall they remove corpses without consent of hospital or family of the deceased.
For the mortuary service solicited, the mortuary service operator shall file the routes of funeral procession with the police authority in the place where the mortuary rite is to be held before the procession commences.
Any mortuary service provided by an operator or individual may not create noises and uproars after midnight or obstacles to public tranquility and customs, nor can microphones be used during the time of 9 p.m. through 7 a.m. next day.
After completing procedures by law for a corpse resulted from an accident or unknown reason, the policeman or military policeman shall notify immediately a local public funeral home within the jurisdictional area or the nearest one to arrange for carriage of the corpse, and may not mediate or connive at the solicitation of mortuary service operators without permission, except that the family has identified and claimed the corpse and employed an mortuary service operator or an agent to make arrangements for it.Upon receiving the notification mentioned in the preceding paragraph, the public funeral home shall carry the corpse, by itself or by entrusting a mortuary service operator, to the funeral home, and therewith process it in accordance with relevant regulations.Any person failing to carry the corpse in accordance with the two preceding paragraphs or without consent of the family may not claim for any expense therefore.The municipal or county (city) competent authority shall undertake to make the regulations for the disposal of the corpse no family identifies and claims for as mentioned in paragraph 1.
Chapter 6 Penalty and Punishment
Any mortuary facility operator who violates paragraph 1 of Article 7, or Article 31 to establish, expand, extend or reconstruct mortuary facilities without permission or not in accordance with the contents of permission, or Article 18 to commence using or selling tomb bases or ash (remains) storing units without permission, wherefore he/she is ordered to improve or to make up the procedures, but fails to do so within the deadline, shall be penalized a fine of 300,000 N.T. dollars and upwards, not exceeding 1,000,000 N.T. dollars, and such penalty may be continued. To the violation of using movable cremation facilities to provide cremation service without permission or the cremation place is not consistent with paragraph 1 of Article 21, said penalty applies.If there finds no operator of the mortuary facilities, the penalty stipulated in the preceding paragraph shall be imposed on the person who establishes, expands, extends or reconstructs such facilities, and if there finds no builder of the facilities, such penalty shall be imposed on such person who sells such facilities.If the violation mentioned in paragraph 1 is found, the development, establishment, operation or selling of tomb bases or ash (remains) storing units shall be terminated by order. Whoever does not follow the order shall be penalized a fine of 600,000 N.T. dollars and upwards, not exceeding 3,000,000 N.T. dollars in addition to forcible demolition and restoration to normal.
Violators of paragraph 1 of Article 22 shall be liable to a fine of 30,000 N.T. dollars and upwards, not exceeding 100,000 N.T. dollars. In addition, there must be noticeable improvements made within the deadline, and the penalty will be continued if the improvement is not made within the deadline. If necessary, the municipal or county (city) competent authority may exhume the deceased body and burn it for proper disposition; the expenses therefore shall be collected from the cemetery operator, the burier or the tomb owner.Violation of paragraph 3 of Article 22 to collect, store, bury or burn corpses or ashes (remains) shall be liable to a punishment of less than one year's imprisonment, together with a fine of 100,000 N.T. dollars and upwards, not exceeding 300,000 N.T. dollars.If a private funeral home or crematory violating paragraph 3 of Article 22 to burn the corpse and is involved in a crime, the person who does it shall be sent to court for trial and, in addition, the funeral home or crematory shall be subject to termination of its business by order for 6 months upward to one year, or annulment of permit if it is a serious case.
Violation of the stipulation concerning the area mentioned in paragraph 1 of Article 23 and the required improvement thereof is not made within the deadline shall be liable to a fine of 60,000 N.T. dollars and upwards, not exceeding 300,000 N.T. dollars. In case of exceeding the area more than two times, the fine shall be multiplied accordingly.
Violation of paragraph 1 of Article 24 and the required improvement thereof is not made within the deadline shall be liable to a fine of 100,000 N.T. dollars and upwards, not exceeding 300,000 N.T. dollars. In case of exceeding the height more than two times, the fine shall be multiplied accordingly.
Violation of Article 26 shall be liable to a fine of 30,000 N.T. dollars and upwards, not exceeding 100,000 N.T. dollars.
Violation of Article 29 and the required correction thereof is not made within deadline shall be liable to a fine of 10,000 N.T. dollars and upwards, not exceeding 30,000 N.T. dollars.Making false records purposely of the matters mentioned in subparagraph 2 and 4 of the same article shall be liable to a fine of 300,000 N.T. dollars and upwards, not exceeding 1,000,000 N.T. dollars.
Violation of paragraph 1 of Article 32 or paragraph 1 of Article 33 shall be liable to a fine calculated according to the total amount of the management fees plus other expenses collected.
Violation of paragraph 1 of Article 38 to operate mortuary services shall be liable to forcible termination of business and, in addition, a fine of 60,000 N.T. dollars and upwards, not exceeding 300,000 N.T. dollars. Continuation of such violation by disregarding the order to continue the business shall be fined continuously.
Violation of paragraph 1 of Article 39 shall be liable to a fine of 50,000 N.T. dollars and upwards, not exceeding 500,000 N.T. dollars. Continuation of such violation by disregarding the order shall be penalized a fine double the previous one for every offense thereafter.
Violation of Article 42 or paragraph 1 of Article 43 and the required improvement is not made within the deadline shall be liable to a fine of 30,000 N.T. dollars and upwards, not exceeding 100,000 N.T. dollars, which may be penalized continuously.
Violation of paragraph 1 of Article 44 and the required improvement is not made within the deadline shall be liable to a fine of 60,000 N.T. dollars and upwards, not exceeding 300,000 N.T. dollars. The permit may be annulled in case of severe violation.
Any person unqualified as a Master of Ceremonies violating paragraph 2 of Article 40 to perform as a Master of Ceremonies shall be liable to termination of business by order and a fine of 60,000 N.T. dollars and upwards, not exceeding 300,000 N.T. dollars. Continuation of such violation by disregarding the order to improve shall be fined continuously.
Any mortuary service operator violating paragraph 1 of Article 49, Article 50, 51 and 52 or 53 shall be liable to a fine of 30,000 N.T. dollars and upwards, not exceeding 100,000 N.T. dollars, and subject to continuous penalties in case of non-improvement within the deadline. The permit thereof may be annulled in case of severe violation or repeated violations. The penalties mentioned in the preceding paragraph shall also apply to the individual who violates Article 53.
Any policeman or military policeman violating paragraph 1 or 3 of Article 54 shall be subject to a punishment by law and, in addition, a fine of 30,000 N.T. dollars and upwards, not exceeding 100,000 N.T. dollars.
The fines penalized pursuant to this Act and the fees imposed pursuant to Article 56 shall be subject to forcible enforcement in case of non-payment within deadline.
Chapter 7 Supplementary Provisions
The competent authorities shall undertake to make plans and budgets for fulfilling the administration of mortuary facilities, pushing for the cemetery parks, promoting the quality of mortuary facilities and services, and encouraging cremation.
The central hygiene competent authority shall undertake to make regulations for administrating the facilities in hospitals for casketing, funeral procession, libation and worship.
The public and private cemeteries and ash (remains) storing facilities established by temples or non-profit-making juristic persons, which had existed for more than 5 years prior to the enforcement of this Act, may continue to operate; however, they shall be made to comply with the provisions set forth in this Act in 2 years.
The private tombs built prior to the enforcement of this Act are only permitted to repair in accordance with their original types without increasing their height and expanding their area after the enforcement of this Act. If, in an administrative district, a period of use is stipulated for the tomb bases and ash (remains) storing facilities in public cemeteries pursuant to Article 25, this article shall also apply to the period of use and the disposition of tombs in private cemeteries within the same district.The area, adjoining a private cemetery that is approved to establish by the competent authority prior to the enforcement of the Tomb Establishment Administration Act on Nov. 11, 1983, having been put in use for mortuary services and complying with Article 8, may apply for expansion or extension pursuant to Article 6 and 7 depending on its situation within one year after the enforcement of this Act, without being restricted by the forcible demolition or restoration as stipulated in paragraph 3 of Article 55.
Any mortuary service operator of a certain scale, who had received company or commercial registration certificates prior to the enforcement of this Act, is permitted to continue business within 3 years after this Act comes into force. However, before expiration of such period, such operators shall file the certificate of employment of a Master of Ceremonies with the competent authority, whereby the business may be continued.
The central competent authority shall undertake to stipulate the implementation regulations of this Act.
This Act shall come into force on the day designated by Executive Yuan.
1. Full text of 76 articles were enacted and promulgated by the order of the President, No. Huazong-1-Yi 09100100139490, dated July 17, 2002.2. The Mortuary Service Administration Act was promulgated by the order of Executive Yuan, No. Yuan-Tai-MOI 0910038417, dated July 17, 2002, wherein Article 1 to 20, Article 22 to 31, Article 34 to 36, Article 55 to 60, Article 69 to 73, Article 75 and 76 were set to become effective on July 19, 2002; the rest (with article numbers in frames), become effective on July