Mortuary Service Administration Act Article 10
The land designated for cemeteries, funeral homes, ceremony halls and mourning halls, crematoriums or columbarium within the urban planning area shall be used according to their specified purposes. Furthermore cemetery land within the boundaries of cemeteries that have already been established on non-urban land shall not be subject to the limitations on distances stipulated in the preceding two articles.
中文原文 殯葬管理條例第10條
都市計畫範圍內劃定為公墓、殯儀館、禮廳及靈堂、火化場或骨灰（骸）存放設施用地依其指定目的使用，或在非都市土地已設置公墓範圍內之墳墓用地者，不受前二條規定距離之限制。