Mortuary Service Administration Act Article 35
The fee the operator of the private cemetery or columbarium charges the handlers shall include management fees and have a special account established by the management fees for specific usage. Private cemeteries or columbarium established prior to the enforcement of this Act shall do the same.The management fee mentioned in the preceding paragraph shall not be less than 12% of all expenses paid by the consumer according to the contract, with 65% designated for daily expenditures and 35% for emergency expenditures. The operator of the private cemetery or columbarium shall establish separate accounts for daily and emergency expenditures in financial institutions, and the management fee shall be deposited into the respective accounts.The amount of charged management fee, method of charging and usage in the paragraph 1 shall be clearly stated in the written contract of funeral facilities operators.The establishment, deposit, expenditure, management, checks, conditions for the use and emergency expenditures, and other matters in compliance with the Account mentioned in paragraph 2 shall be prescribed by the central competent authority.
中文原文 殯葬管理條例第35條
私立公墓、骨灰（骸）存放設施經營者向墓主及存放者收取之費用，應明定管理費。
本條例施行前已設置之私立公墓、骨灰（骸）存放設施，亦同。
前項管理費不得低於消費者依契約支付一切費用之百分之十二，其中百分之六十五為日常支出，百分之三十五為急難支出，應於金融機構分別開設日常支出專戶及急難支出專戶，並將管理費存入專戶。
第一項管理費之金額、收取方式及其用途，私立公墓、骨灰（骸）存放設施經營者應於書面契約中載明。
第二項專戶之設立、存入、支用、管理、查核、急難支出之使用條件與動支及其他應遵行事項之辦法，由中央主管機關定之。
本條例施行前已設置之私立公墓、骨灰（骸）存放設施，亦同。
前項管理費不得低於消費者依契約支付一切費用之百分之十二，其中百分之六十五為日常支出，百分之三十五為急難支出，應於金融機構分別開設日常支出專戶及急難支出專戶，並將管理費存入專戶。
第一項管理費之金額、收取方式及其用途，私立公墓、骨灰（骸）存放設施經營者應於書面契約中載明。
第二項專戶之設立、存入、支用、管理、查核、急難支出之使用條件與動支及其他應遵行事項之辦法，由中央主管機關定之。