Mortuary Service Administration Act Article 18
Funeral facilities shall be planned based on the principles of human nature in coordination with the surrounding environmental landscapes and have more plants and flowers planted in open spaces.Cemeteries shall have public green open space not less than three-tenths (3/10) of the total cemetery area established.Graves with flat grass in cemeteries shall have two times more green open space than the aforementioned paragraph.Cemeteries specifically for tree burials or cemeteries with a special area for tree burials are allowed to have the tree burial area included in the area that counts as green open space. However, for tree burial areas on hillsides, only arbors can be counted as part of the green open space.The ashes of tree burials should be processed by the ash reprocessing equipment before they are buried. If the ashes are placed in containers, the containers should be easy to corrupt and non-toxic.
中文原文 殯葬管理條例第18條
殯葬設施規劃應以人性化為原則，並與鄰近環境景觀力求協調，其空地宜多植花木。
公墓內應劃定公共綠化空地，綠化空地面積占公墓總面積比例，不得小於十分之三。
公墓內墳墓造型採平面草皮式者，其比例不得小於十分之二。
於山坡地設置之公墓，應有前項規定面積二倍以上之綠化空地。
專供樹葬之公墓或於公墓內劃定一定區域實施樹葬者，其樹葬面積得計入綠化空地面積。
但在山坡地上實施樹葬面積得計入綠化空地面積者，以喬木為之者為限。
實施樹葬之骨灰，應經骨灰再處理設備處理後，始得為之。
以裝入容器為之者，其容器材質應易於腐化且不含毒性成分。
公墓內應劃定公共綠化空地，綠化空地面積占公墓總面積比例，不得小於十分之三。
公墓內墳墓造型採平面草皮式者，其比例不得小於十分之二。
於山坡地設置之公墓，應有前項規定面積二倍以上之綠化空地。
專供樹葬之公墓或於公墓內劃定一定區域實施樹葬者，其樹葬面積得計入綠化空地面積。
但在山坡地上實施樹葬面積得計入綠化空地面積者，以喬木為之者為限。
實施樹葬之骨灰，應經骨灰再處理設備處理後，始得為之。
以裝入容器為之者，其容器材質應易於腐化且不含毒性成分。