Mortuary Service Administration Act Article 100
To implement funeral facilities management, promote the cemetery park and funeral facilities service quality and encourage cremation, the competent authorities shall establish plans and draft a budget for implementation.
中文原文 殯葬管理條例第100條
為落實殯葬設施管理，推動公墓公園化、提高殯葬設施服務品質及鼓勵火化措施，主管機關應擬訂計畫，編列預算執行之。