Mortuary Service Administration Act Article 40
Public cemeteries operated and managed by special municipalities, counties (cities) or townships (towns, cities) can be completely or partially banned from burials after announcement for renewal, move, annulment or other public service welfare demands.Complete or partial cemeteries that are announced to be banned from burials shall not have any bodies or ashes buried during the banned period.The announcement of paragraph 1 by the competent authorities of the township (town, city) shall be submitted to the competent authority of the county for reference.
中文原文 殯葬管理條例第40條
直轄市、縣（市）或鄉（鎮、市）主管機關對其經營管理之公墓，為更新、遷移、廢止或其他公益需要，得公告其全部或一部禁葬。
經公告禁葬公墓之全部或一部，於禁葬期間不得埋葬屍體或埋藏骨灰。
鄉（鎮、市）主管機關為第一項公告，應報請縣主管機關備查。
經公告禁葬公墓之全部或一部，於禁葬期間不得埋葬屍體或埋藏骨灰。
鄉（鎮、市）主管機關為第一項公告，應報請縣主管機關備查。