Mortuary Service Administration Act Article 19
Special municipality and county (city) competent authorities may delineate certain waters in conjunction with the relevant authorities for the implementation of the ashes spilled or have delineation in parks, green spaces, forests, or other appropriate places for the implementation of spilled ashes or planting deposits.The disposal of ashes in the preceding paragraph should be carried out only after the ashes have been processed by the ash reprocessing equipment. If the ashes are put into containers, the material of the containers shall be biodegradable and non-toxic. Areas for implementation of ash spilling or planting shall not have any signs or facilities of funeral appearance, and the implementation shall not damage any of the original landscape or environment.The Statute of Autonomy of ash spilling or planting deposit autonomously mentioned in the paragraph 1 shall be conducted by the special municipality or county (city) competent authority for approval.
中文原文 殯葬管理條例第19條
直轄市、縣（市）主管機關得會同相關機關劃定一定海域，實施骨灰拋灑；或於公園、綠地、森林或其他適當場所，劃定一定區域範圍，實施骨灰拋灑或植存。
前項骨灰之處置，應經骨灰再處理設備處理後，始得為之。
如以裝入容器為之者，其容器材質應易於腐化且不含毒性成分。
實施骨灰拋灑或植存之區域，不得施設任何有關喪葬外觀之標誌或設施，且不得有任何破壞原有景觀環境之行為。
第一項骨灰拋灑或植存之自治法規，由直轄市、縣（市）主管機關定之。
前項骨灰之處置，應經骨灰再處理設備處理後，始得為之。
如以裝入容器為之者，其容器材質應易於腐化且不含毒性成分。
實施骨灰拋灑或植存之區域，不得施設任何有關喪葬外觀之標誌或設施，且不得有任何破壞原有景觀環境之行為。
第一項骨灰拋灑或植存之自治法規，由直轄市、縣（市）主管機關定之。