Mortuary Service Administration Act Article 47
Those with one of the following circumstances shall not serve as the person in charge of the funeral service industries:1.Those who are incapacitated or have limited ability to act.2.Those who have been declared bankrupt and has not been reinstated3.Those who have committed crimes of murder, prejudice of freedom, robbery, intimidation, kidnapping, fraud, breach of trust, embezzlement, or crimes listed in Article 2 of the Sexual Assault Prevention Act, paragraph 1 and 2 of Article 3 and Article 6 and Article 9 of the Organized Crime Prevention Act, and were sentenced to more than a year in prison as a penalty but have not completed or executed or been pardoned less than three years ago. However, one with probation is not subject to this restriction.4.One who is sentenced to disciplinary education and judged and has not yet finished the sentence or finished less than three years ago.5.Those who have operated a funeral service business and have had their licenses revoked by the competent authority, and have not completed five years from the date of such revocation or cancellation. However, those who have not started business by the deadline stipulated in Article 43 or those who have stopped business by themselves as stipulated in Article 57 are not subject to this limitation.6.Those who are subject to the punishment of stopping business as stipulated in paragraph 3, Article 75, and have not yet completed the execution.Funeral service industries with any of the circumstances mentioned in the preceding paragraphs shall be made to change the person in charge within the deadline established by the special municipality or county (city) competent authority. If the company fails to change the person in charge within that period, the permission may be canceled.
中文原文 殯葬管理條例第47條
有下列各款情形之一，不得充任殯葬服務業負責人：
一、無行為能力或限制行為能力者。
二、受破產之宣告尚未復權者。
三、犯殺人、妨害自由、搶奪、強盜、恐嚇取財、擄人勒贖、詐欺、背信、侵占罪、性侵害犯罪防治法第二條所定之罪、組織犯罪防制條例第三條第一項、第二項、第六條、第九條之罪，經受有期徒刑一年以上刑之宣告確定，尚未執行完畢或執行完畢或赦免後未滿三年者。
但受緩刑宣告者，不在此限。
四、受感訓處分之裁定確定，尚未執行完畢或執行完畢未滿三年者。
五、曾經營殯葬服務業，經主管機關廢止或撤銷許可，自廢止或撤銷之日起未滿五年者。
但第四十三條所定屆期未開始營業或第五十七條所定自行停止業務者，不在此限。
六、受第七十五條第三項所定之停止營業處分，尚未執行完畢者。
殯葬服務業之負責人有前項各款情形之一者，由直轄市、縣（市）主管機關令其限期變更負責人；逾期未變更負責人者，廢止其許可。
一、無行為能力或限制行為能力者。
二、受破產之宣告尚未復權者。
三、犯殺人、妨害自由、搶奪、強盜、恐嚇取財、擄人勒贖、詐欺、背信、侵占罪、性侵害犯罪防治法第二條所定之罪、組織犯罪防制條例第三條第一項、第二項、第六條、第九條之罪，經受有期徒刑一年以上刑之宣告確定，尚未執行完畢或執行完畢或赦免後未滿三年者。
但受緩刑宣告者，不在此限。
四、受感訓處分之裁定確定，尚未執行完畢或執行完畢未滿三年者。
五、曾經營殯葬服務業，經主管機關廢止或撤銷許可，自廢止或撤銷之日起未滿五年者。
但第四十三條所定屆期未開始營業或第五十七條所定自行停止業務者，不在此限。
六、受第七十五條第三項所定之停止營業處分，尚未執行完畢者。
殯葬服務業之負責人有前項各款情形之一者，由直轄市、縣（市）主管機關令其限期變更負責人；逾期未變更負責人者，廢止其許可。