Mortuary Service Administration Act Article 29
Coffins, corpses or ashes (skeletons) in graves in public cemeteries cannot be disinterred without a disinterment permit issued by special municipalities, counties (towns, cities) competent authorities or the appointed authorities. Re-interments in accordance with the law are not subject to this restriction.
中文原文 殯葬管理條例第29條
公墓內之墳墓棺柩、屍體或骨灰（骸），非經直轄市、縣（市）、鄉（鎮、市）主管機關或其委託之機關核發起掘許可證明者，不得起掘。
但依法遷葬者，不在此限。
但依法遷葬者，不在此限。