Mortuary Service Administration Act Article 43
Funeral service industries shall start the business within 6 months after applying for company or business registration, or receiving the license to operate in accordance with the law. If the company fails to operate within that period, the special municipality or county (city) competent authority may cancel the license. Those with proper excuses may apply for an extension of up to three months.
中文原文 殯葬管理條例第43條
殯葬服務業依法辦理公司、商業登記或領得經營許可證書後，應於六個月內開始營業，屆期未開始營業者，由直轄市、縣（市）主管機關廢止其許可。
但有正當理由者，得申請展延，其期限以三個月為限。
但有正當理由者，得申請展延，其期限以三個月為限。