Mortuary Service Administration Act Article 16

Ash (skeletons) storage facilities shall include the following facilities:1.Ashes (skeletons) storage facilities2.Worship facilities3.Service center and family lounge4.Public health facilities5.Parking spaces6.Outreach roads7.Other facilities that shall be established in accordance with the law.
中文原文 殯葬管理條例第16條
骨灰(骸)存放設施應有下列設施:
一、納骨灰(骸)設施。
二、祭祀設施。
三、服務中心及家屬休息室。
四、公共衛生設施。
五、停車場。
六、聯外道路。
七、其他依法應設置之設施。

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