Mortuary Service Administration Act Article 17

Merged funeral facilities shall share the facilities mentioned from Article 12 to the preceding Article 16. The land expansion, building expansion or rebuilt shall do likewise after the completion of the funeral facilities is established.The Statute of Autonomy of establishing facilities from Article 12 to the preceding Article 17 shall be set forth by the special municipality or county (city) competent authorities. However, the width of outreach roads shall not be set less than six meters.
中文原文 殯葬管理條例第17條
殯葬設施合併設置者,第十二條至前條規定之應有設施得共用之。
殯葬設施設置完竣後,其有擴充、增建或改建者,亦同。
第十二條至前條設施設置之自治法規,由直轄市、縣(市)主管機關定之。
但聯外道路寬度不得規定小於六公尺。

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