Mortuary Service Administration Act Article 41
Re-interments shall be handled by special municipalities, counties (cities) or township (town, city) competent authorities in accordance with the following procedures:1.Re-interment handled by the family within the announced period: The re-interment period shall be at least three months from the date of the announcement.2.To set up a sign in front of the graves that needs re-interment.3.Notify the owner of the tomb in writing. No notice is needed for ownerless tombs.If the tomb owner or handler fails to hold the re-interment within the period, the tombs can be handled in accordance with the regulations in Article 30, unless applications are issued due to special circumstances and approved by special municipalities, counties (cities) or township (town, city) competent authorities for extension.
中文原文 殯葬管理條例第41條
直轄市、縣（市）或鄉（鎮、市）主管機關應依下列程序辦理遷葬：
一、公告限期自行遷葬；遷葬期限自公告日起，至少應有三個月之期間。
二、於應行遷葬墳墓前樹立標誌。
三、以書面通知墓主。
無主墳墓，毋庸通知。
墓主屆期未遷葬者，除有特殊情形提出申請，經直轄市、縣（市）或鄉（鎮、市）主管機關核准延期者外，準用第三十條規定處理之。
一、公告限期自行遷葬；遷葬期限自公告日起，至少應有三個月之期間。
二、於應行遷葬墳墓前樹立標誌。
三、以書面通知墓主。
無主墳墓，毋庸通知。
墓主屆期未遷葬者，除有特殊情形提出申請，經直轄市、縣（市）或鄉（鎮、市）主管機關核准延期者外，準用第三十條規定處理之。