Mortuary Service Administration Act Article 21
To operate funeral facilities, special municipalities, counties (cities) or township (town, city) competent authorities may establish funeral facility management agencies (institutions) or place a janitor in charge of the management of the funeral facilities.The aforementioned funeral facilities are allowed to be operated by commissioned private sector when necessary.
中文原文 殯葬管理條例第21條
直轄市、縣（市）或鄉（鎮、市）主管機關，為經營殯葬設施，得設殯葬設施管理機關（構），或置殯葬設施管理人員。
前項殯葬設施於必要時，並得委託民間經營。
前項殯葬設施於必要時，並得委託民間經營。