Mortuary Service Administration Act Article 5
Only a legal person or monasteries, temples and churches are allowed to establish private funeral facilities.The transfer of facilities established by a private person or group before the implementation of this Act amended on December 14, 2011 shall only be a legal person or monasteries, temples or churches in addition to inheritance after the implementation of this amended Act.The minimum area of establishment or land expansion of private cemeteries shall be determined by the special municipality or county (city) competent authorities with the content and nature of the facilities taken into account. However, the area of private cemeteries on a hillside shall not be less than five hectares.The establishment of private cemeteries in the preceding paragraph may develop by stages and by allocated zones based on actual need with approval from the competent authority for approval.
中文原文 殯葬管理條例第5條
設置私立殯葬設施者，以法人或寺院、宮廟、教會為限。
本條例中華民國一百年十二月十四日修正之條文施行前私人或團體設置之殯葬設施，自本條例修正施行後，其移轉除繼承外，以法人或寺院、宮廟、教會為限。
私立公墓之設置或擴充，由直轄市、縣（市）主管機關視其設施內容及性質，定其最小面積。
但山坡地設置私立公墓，其面積不得小於五公頃。
前項私立公墓之設置，經主管機關核准，得依實際需要，實施分期分區開發。
本條例中華民國一百年十二月十四日修正之條文施行前私人或團體設置之殯葬設施，自本條例修正施行後，其移轉除繼承外，以法人或寺院、宮廟、教會為限。
私立公墓之設置或擴充，由直轄市、縣（市）主管機關視其設施內容及性質，定其最小面積。
但山坡地設置私立公墓，其面積不得小於五公頃。
前項私立公墓之設置，經主管機關核准，得依實際需要，實施分期分區開發。