Mortuary Service Administration Act Article 42
Funeral service industries shall only start a business after applying to the special municipality or county (city) competent authorities for an operator’s license, having company or business registration in accordance with the law and joining the Funeral Service industry Association.Funeral place establishment and development rental industries and funeral service industries that have resisted in accordance with the Companies Act or the Business Registration Act prior to the enforcement of this Act and that have reported to the special municipality or county (city) competent authority for future reference are deemed to have obtained the preceding permission.Funeral etiquette service industries operating in special municipality or counties (cities) outside the abovementioned license jurisdiction shall start the business after reporting to the locating special municipality, county (city) competent authority with the original operation license for reference. However, operators with business premises shall start the business only after joining the local Funeral Service industry Association of the special municipality or county (city).Funeral facility management industries shall also start their businesses only after joining the local Funeral service industries Association in the special municipality or county (city).Other legal persons engaging in the Funeral service industry with an establishment purpose other than the regulation mentioned in paragraph 1 shall start said business after applying for and receiving the operation license from the special municipality or county (city) competent authorities and joining the Funeral Service industry Association. For those who do business outside of the cities, counties, or special municipalities where the establishment of the funeral service industry was originally licensed, the provisions of the first two paragraphs shall apply.The procedures, matters, qualifications, conditions and other matters regarding compliance with operation license application in paragraph 1 shall be conducted by the central competent authority.
中文原文 殯葬管理條例第42條
經營殯葬服務業，應向所在地直轄市、縣（市）主管機關申請經營許可後，依法辦理公司或商業登記，並加入殯葬服務業之公會，始得營業。
本條例施行前已依公司法或商業登記法辦理登記之殯葬場所開發租售業及殯葬服務業，並已報經所在地直轄市、縣（市）主管機關備查者，視同取得前項許可。
殯葬禮儀服務業於前二項許可設立之直轄市、縣（市）外營業者，應持原許可經營證明報請營業所在地直轄市、縣（市）主管機關備查，始得營業。
但其設有營業處所營業者，並應加入該營業處所所在地之直轄市、縣（市）殯葬服務業公會後，始得營業。
殯葬設施經營業應加入該殯葬設施所在地之直轄市、縣（市）殯葬服務業公會，始得營業。
第一項規定以外之其他法人依其設立宗旨，從事殯葬服務業，應向所在地直轄市、縣（市）主管機關申請經營許可，領得經營許可證書，並加入所在地之殯葬服務業公會，始得營業；其於原許可設立之直轄市、縣（市）外營業者，準用前二項規定。
第一項申請經營許可之程序、事項、應具備之資格、條件及其他應遵行事項之辦法，由中央主管機關定之。
本條例施行前已依公司法或商業登記法辦理登記之殯葬場所開發租售業及殯葬服務業，並已報經所在地直轄市、縣（市）主管機關備查者，視同取得前項許可。
殯葬禮儀服務業於前二項許可設立之直轄市、縣（市）外營業者，應持原許可經營證明報請營業所在地直轄市、縣（市）主管機關備查，始得營業。
但其設有營業處所營業者，並應加入該營業處所所在地之直轄市、縣（市）殯葬服務業公會後，始得營業。
殯葬設施經營業應加入該殯葬設施所在地之直轄市、縣（市）殯葬服務業公會，始得營業。
第一項規定以外之其他法人依其設立宗旨，從事殯葬服務業，應向所在地直轄市、縣（市）主管機關申請經營許可，領得經營許可證書，並加入所在地之殯葬服務業公會，始得營業；其於原許可設立之直轄市、縣（市）外營業者，準用前二項規定。
第一項申請經營許可之程序、事項、應具備之資格、條件及其他應遵行事項之辦法，由中央主管機關定之。