Mortuary Service Administration Act Article 28
Special municipalities, counties (cities) or townships (towns, cities) competent authorities are allowed to stipulate the permitted usage time of public cemetery tomb bases and ashes (skeletons) storage facilities through the legislature at the same level. When the aforementioned permitted usage time of the tomb bases for body burial has ended, the bereaved families shall be notified to retrieve the remains and deposit them in ashes (skeletons) storage facilities or have them cremated. When the permitted usage time of the tomb bases for ash burial in ashes (skeletons) storage facilities has ended, the bereaved families shall be notified to have the ashes scattered, deposited or dealt with by some other method in accordance with the provisions. If there is no surviving family or the surviving family does not dispose of the ashes, the operator shall store the ashes in the ashes (skeletons) storage facilities or dispose of the ashes by other means.
中文原文 殯葬管理條例第28條
直轄市、縣（市）或鄉（鎮、市）主管機關得經同級立法機關議決，規定公墓墓基及骨灰（骸）存放設施之使用年限。
前項埋葬屍體之墓基使用年限屆滿時，應通知遺族撿骨存放於骨灰（骸）存放設施或火化處理之。
埋藏骨灰之墓基及骨灰（骸）存放設施使用年限屆滿時，應通知遺族依規定之骨灰拋灑、植存或其他方式處理。
無遺族或遺族不處理者，由經營者存放於骨灰（骸）存放設施或以其他方式處理之。
前項埋葬屍體之墓基使用年限屆滿時，應通知遺族撿骨存放於骨灰（骸）存放設施或火化處理之。
埋藏骨灰之墓基及骨灰（骸）存放設施使用年限屆滿時，應通知遺族依規定之骨灰拋灑、植存或其他方式處理。
無遺族或遺族不處理者，由經營者存放於骨灰（骸）存放設施或以其他方式處理之。