Mortuary Service Administration Act Article 31
Public funeral facilities with one of the following circumstances shall plan to have renewal, to move and renew, or move after the approval of the special municipality or county (city) competent authorities. Those matters handled by the special municipality or county (city) competent authority shall report to the central competent authority for future reference:1.Inadequate for use.2.Unusable in whole or in part after a natural disaster3.All or part of the terrain changes.4.Other special circumstances.Those funeral facilities involving establishment, land expansion, building expansion or rebuilt shall be handled in accordance with the provisions of Article 6.The renewal or relocation plan of private funeral facilities that meet the requirements of the paragraph 1 shall be reported to the competent authorities of municipalities and counties (cities) directly under the jurisdiction for approval.
中文原文 殯葬管理條例第31條
公立殯葬設施有下列情形之一者，得擬具更新、遷移計畫，報經直轄市、縣（市）主管機關核准後辦理更新、遷移；其由直轄市、縣（市）主管機關辦理者，應報請中央主管機關備查：
一、不敷使用。
二、遭遇天然災害致全部或一部無法使用。
三、全部或一部地形變更。
四、其他特殊情形。
前項涉及殯葬設施之設置、擴充、增建或改建者，應依第六條規定辦理。
符合第一項各款規定情形之私立殯葬設施，其更新或遷移計畫，應報請直轄市、縣（市）主管機關核准。
一、不敷使用。
二、遭遇天然災害致全部或一部無法使用。
三、全部或一部地形變更。
四、其他特殊情形。
前項涉及殯葬設施之設置、擴充、增建或改建者，應依第六條規定辦理。
符合第一項各款規定情形之私立殯葬設施，其更新或遷移計畫，應報請直轄市、縣（市）主管機關核准。