Mortuary Service Administration Act Article 23
Operators of funeral homes and crematoriums are allowed to apply for the usage of mobile cremation facilities to the special municipality or county (city) competent a authority for approval to operate their cremation business. Cremation sites are limited to legitimately established funeral facilities and the scope within what is approved by the competent authorities of the special municipality or county (city).The establishing benchmarks, management functions, equipment and the management manual of formerly mentioned funeral facilities shall be conducted by the central competent authorities for approval in conjunction with other relevant authorities.
中文原文 殯葬管理條例第23條
殯儀館及火化場經營者得向直轄市、縣（市）主管機關申請使用移動式火化設施，經營火化業務；其火化之地點，以合法設置之殯葬設施及其他經直轄市、縣（市）主管機關核准之範圍內為限。
前項設施之設置基準、應備功能、設備及其使用管理之辦法，由中央主管機關會同相關機關定之。
前項設施之設置基準、應備功能、設備及其使用管理之辦法，由中央主管機關會同相關機關定之。