Mortuary Service Administration Act Article 102
Graves, ash (skeletons) storage facilities and cremation facilities of monasteries, temples and religious groups established before the enforcement of this Act may continue usage. Damaged parts are allowed to be repaired with an increase to the height and area.Monasteries and temples built privately before the enforcement of this Act and that have changed their registration to a fundraising organization are allowed to apply the preceding regulation.
中文原文 殯葬管理條例第102條
本條例公布施行前募建之寺院、宮廟及宗教團體所屬之公墓、骨灰（骸）存放設施及火化設施得繼續使用，其有損壞者，得於原地修建，並不得增加高度及擴大面積。
本條例公布施行前私建之寺院、宮廟，變更登記為募建者，準用前項規定。
本條例公布施行前私建之寺院、宮廟，變更登記為募建者，準用前項規定。