Mortuary Service Administration Act Article 25

Public cemeteries shall not accept corpses or ashes that have not been issued a burial permit. Ashes (skeletons) storage facilities shall not accept or store ashes (skeletons) that are not accompanied by a cremation permit, exhumation permit, or other relevant certificates. Crematoriums or mobile cremation facilities shall not cremate bodies without a cremation permit. Re-interments in accordance with the law are not subject to this restriction.Those who apply for a burial or cremation permit shall prepare and submit the death to the special municipality, city or township (town, city) competent authority for approval or authorities commissioned. Those who plan to have a burial or cremation at a county established and operated cemetery or crematorium shall submit the application to the county competent authority for approval.