Mortuary Service Administration Act Article 22
To operate a private funeral facility or to be entrusted to operate a public funeral facility, the relevant documents shall be prepared and submitted to the special municipalities, county (city) competent authorities for approval under the jurisdiction where the funeral facility is located.After being licensed to operate a funeral facility in accordance with the preceding paragraph, the competent authority of the special municipalities, county (city) shall revoke its license if the funeral facility has no business facts or ceases to operate.The required relevant documents mentioned in paragraph 1 shall be determined by the competent authority of the central government.
中文原文 殯葬管理條例第22條
經營私立殯葬設施或受託經營公立殯葬設施，應備具相關文件經該殯葬設施所在地之直轄市、縣（市）主管機關許可。
依前項經許可經營殯葬設施後，其無經營事實或停止營業者，直轄市、縣（市）主管機關應廢止其許可。
第一項應備具之文件，由中央主管機關定之。
依前項經許可經營殯葬設施後，其無經營事實或停止營業者，直轄市、縣（市）主管機關應廢止其許可。
第一項應備具之文件，由中央主管機關定之。