Mortuary Service Administration Act Article 35-1
The purposes of the daily expenditure account are limited to covering necessary and direct expenses for maintaining and managing the facility, limited to the following:1.Ensuring the safety and cleanliness of the facility.2.Organizing memorial events.3.Internal administrative management.4.Expenses required for fire insurance and earthquake insurance as stipulated in Article 35-2.The usage of the emergency expenditure account is limited to the repair and aftermath expenses of the facility under the following circumstances:1.Private cemeteries or columbarium are damaged and rendered unusable due to disasters specified in the Disaster Prevention and Rescue Act.2.After the operator of private cemeteries or columbarium is declared bankrupt by the court and no other entity takes over the facility, or the operator neglects management, leading to the inability to operate normally.The management fee is specifically designated for the management and maintenance expenses of private cemeteries or columbarium and is held in trust by operators on behalf of consumers.The management fee cannot be used as a subject for offsetting, withholding, providing collateral, or forced execution.In the event of the bankruptcy of operators of private cemeteries or columbarium, the management fee does not become part of the bankruptcy estate.Expenses incurred by operators in the operation of private cemeteries or columbarium, individualized services based on consumer requests, or fees collected separately for specific services shall not be covered by the management fee.
中文原文 殯葬管理條例第35-1條
日常支出專戶之用途，以維護管理該設施所生必要直接之費用，且以下列各款為限：
一、維護設施安全、整潔。
二、舉辦祭祀活動。
三、內部行政管理。
四、依第三十五條之二規定投保火災保險及地震保險所需之費用。
急難支出專戶之用途，以下列情形發生時，該設施修護及善後費用為限：
一、私立公墓、骨灰（骸）存放設施因災害防救法所定之災害發生受損致無法繼續使用。
二、私立公墓、骨灰（骸）存放設施經營者經法院為破產宣告後設施無其他業者承接，或經營者廢弛管理，致無法正常營運。
管理費屬私立公墓、骨灰（骸）存放設施經營者代為消費者保管專用於設施管理維護之費用。
管理費不得作為抵銷、扣押、供擔保或強制執行之標的。
私立公墓、骨灰（骸）存放設施經營者破產時，管理費不屬於破產財團。
屬私立公墓、骨灰（骸）存放設施經營者經營之支出、因消費者個別需求或已另收取服務費用，均不得由管理費支出。
一、維護設施安全、整潔。
二、舉辦祭祀活動。
三、內部行政管理。
四、依第三十五條之二規定投保火災保險及地震保險所需之費用。
急難支出專戶之用途，以下列情形發生時，該設施修護及善後費用為限：
一、私立公墓、骨灰（骸）存放設施因災害防救法所定之災害發生受損致無法繼續使用。
二、私立公墓、骨灰（骸）存放設施經營者經法院為破產宣告後設施無其他業者承接，或經營者廢弛管理，致無法正常營運。
管理費屬私立公墓、骨灰（骸）存放設施經營者代為消費者保管專用於設施管理維護之費用。
管理費不得作為抵銷、扣押、供擔保或強制執行之標的。
私立公墓、骨灰（骸）存放設施經營者破產時，管理費不屬於破產財團。
屬私立公墓、骨灰（骸）存放設施經營者經營之支出、因消費者個別需求或已另收取服務費用，均不得由管理費支出。