Mortuary Service Administration Act Article 39
Graves that impede military facilities, public health, urban development, or other public interests due to circumstance changes can have re-interment after determination by the industry competent authority informed by the special municipality or county (city) competent authorities. However, those announced as monuments are not subject to this restriction.Legal graves that must hold re-interment as mentioned in the preceding paragraph shall be given re-interment compensation. The paying benchmark of compensation shall be conducted by the special municipality or county (city) competent authorities. The re-interment of illegal graves may be issued a re-interment dole. The requirements and standards shall be determined by the special municipality or county (city) competent authorities.
中文原文 殯葬管理條例第39條
墳墓因情事變更致有妨礙軍事設施、公共衛生、都市發展或其他公共利益之虞，經直轄市、縣（市）主管機關轉請目的事業主管機關認定屬實者，應予遷葬。
但經公告為古蹟者，不在此限。
前項應行遷葬之合法墳墓，應發給遷葬補償費；其補償基準，由直轄市、縣（市）主管機關定之。
但非依法設置之墳墓得發給遷葬救濟金；其要件及標準由直轄市、縣（市）主管機關定之。
但經公告為古蹟者，不在此限。
前項應行遷葬之合法墳墓，應發給遷葬補償費；其補償基準，由直轄市、縣（市）主管機關定之。
但非依法設置之墳墓得發給遷葬救濟金；其要件及標準由直轄市、縣（市）主管機關定之。