Mortuary Service Administration Act Article 4
Competent authorities of special municipalities, counties (cities) and townships (towns, cities) may establish the following public funeral facilities:1.Special municipalities, city competent authorities: cemeteries, funeral homes, ceremony halls and mourning halls, crematoriums, and columbarium.2.County competent authorities: funeral homes, ceremony halls and mourning halls, and crematoriums.3.The competent authorities of townships (towns, cities): cemeteries and ash (skeletons) storage facilities.County competent authorities may set up a cemetery and ash (skeletons) storage facilities depending on the demands. Township (town, city) competent authorities may also set up a funeral home, ceremony halls and mourning halls and crematorium depending on the demands.Special municipalities and counties (cities) may plan and establish special areas for funeral facilities.
中文原文 殯葬管理條例第4條
直轄市、縣（市）及鄉（鎮、市）主管機關，得分別設置下列公立殯葬設施：
一、直轄市、市主管機關：公墓、殯儀館、禮廳及靈堂、火化場、骨灰（骸）存放設施。
二、縣主管機關：殯儀館、禮廳及靈堂、火化場。
三、鄉（鎮、市）主管機關：公墓、骨灰（骸）存放設施。
縣主管機關得視需要設置公墓及骨灰（骸）存放設施；鄉（鎮、市）主管機關得視需要設置殯儀館、禮廳及靈堂及火化場。
直轄市、縣（市）得規劃、設置殯葬設施專區。
一、直轄市、市主管機關：公墓、殯儀館、禮廳及靈堂、火化場、骨灰（骸）存放設施。
二、縣主管機關：殯儀館、禮廳及靈堂、火化場。
三、鄉（鎮、市）主管機關：公墓、骨灰（骸）存放設施。
縣主管機關得視需要設置公墓及骨灰（骸）存放設施；鄉（鎮、市）主管機關得視需要設置殯儀館、禮廳及靈堂及火化場。
直轄市、縣（市）得規劃、設置殯葬設施專區。