Mortuary Service Administration Act Article 51

Preneed funeral services contract signed by Funeral etiquette service industries and consumers shall have 75% of the pre-charge paid to the trust industry for management according to the trust principles. This money cannot be withdrawn until the fulfillment, rescission and termination of the preneed funeral services contract or as otherwise provided in this Act.The fee mentioned in the preceding paragraph means the amount consumers pay for their funeral service contract.Funeral etiquette service industries shall keep billing and records of the amount delivered to the trust industry for the management mentioned in the paragraph 1 monthly on a case by case basis and deliver the fee to the trust industry for management before the end of the next month.The trust deed mentioned in the paragraph 1 shall be conducted by the central competent authority along with the industry competent authority of the trust industry with a standard model contract, as well as the items that should and should not be included in the contract.
中文原文 殯葬管理條例第51條
殯葬禮儀服務業與消費者簽訂生前殯葬服務契約,其有預先收取費用者,應將該費用百分之七十五,依信託本旨交付信託業管理。
除生前殯葬服務契約之履行、解除、終止或本條例另有規定外,不得提領。
前項費用,指消費者依生前殯葬服務契約所支付之一切對價。
殯葬禮儀服務業應將第一項交付信託業管理之費用,按月逐筆結算造冊後,於次月底前交付信託業管理。
中央主管機關對於第一項信託契約,應會商信託業目的事業主管機關,訂定定型化契約範本及其應記載及不得記載事項。

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