Mortuary Service Administration Act Article 103

Funeral etiquette service industries that have reached a certain scale as mentioned in paragraph 3, Article 45 may continue to operate for three years after the enforcement of paragraph 2, Article 45. The certificate of the funeral instructor shall be submitted to the competent authorities for future reference before the expiry of the period in order to continue business operations.
中文原文 殯葬管理條例第103條
殯葬禮儀服務業達第四十五條第三項所定之一定規模者,於第四十五條第二項所定辦法發布施行後三年內得繼續營業,期間屆滿前,應補送聘禮儀師證明,經主管機關備查,始得繼續營業。

English translation for reference only; the Chinese text prevails. Not legal advice.