Mortuary Service Administration Act Article 50

Funeral etiquette service industries without an operation license issued by the special municipality or county (city) competent authorities in accordance with the provisions in Article 42 shall not sign preneed funeral services contract with consumers.Funeral etiquette service industries who sign preneed funeral services contracts with consumers shall have a certain scale with proof of that certain scale, a preneed funeral services contracts and a signed copy of the Trust Deed with a Trust Industry, and then submit them to the special municipality or county (city) competent authorities for approval before they may sign a preneed funeral services contract with consumers.The preneed funeral services contract mentioned in the preceding paragraph shall be prescribed by the central competent authority with a standard model contract, as well as the items that should and should not be included in the contract. That certain scale shall also be determined by the central competent authority for approval.
中文原文 殯葬管理條例第50條
非依第四十二條規定經直轄市、縣(市)主管機關許可經營殯葬禮儀服務業之公司,不得與消費者簽訂生前殯葬服務契約。
與消費者簽訂生前殯葬服務契約之公司,須具一定規模;其應備具一定規模之證明、生前殯葬服務定型化契約及與信託業簽訂之信託契約副本,報請直轄市、縣(市)主管機關核准後,始得與消費者簽訂生前殯葬服務契約。
前項生前殯葬服務契約,中央主管機關應訂定定型化契約範本及其應記載及不得記載事項;一定規模,由中央主管機關定之。

English translation for reference only; the Chinese text prevails. Not legal advice.