Mortuary Service Administration Act Article 24
Independently established ceremony halls and mourning halls shall not be available for corpse processing, holding coffins, or burial ceremonies. Except for holding memorial and worship ceremonies, no coffins with corpses are allowed to be in the hall.
中文原文 殯葬管理條例第24條
單獨設置之禮廳及靈堂不得供屍體處理或舉行殮、殯儀式；除出殯日舉行奠、祭儀式外，不得停放屍體棺柩。