Mortuary Service Administration Act Article 56
Funeral etiquette service industries are allowed to commission companies and businesses as the sales of preneed funeral services contract. Unless otherwise provided in other laws, funeral facility management industries such as tomb base and columbarium sales may do the same.Funeral service industries shall have the relevant business documents of sales units of tomb bases, columbarium, business premises of preneed funeral services contract and commissioned companies in accordance with the preceding paragraph submitted to the special municipality or county (city) competent authorities for approval for future reference and with the relevant information disclosed. Any commissioning or business transaction shall be done likewise.The former information must be disclosed, and other binding matters shall be prescribed by the central competent authorities for approval.
中文原文 殯葬管理條例第56條
殯葬禮儀服務業得委託公司、商業代為銷售生前殯葬服務契約；殯葬設施經營業除其他法令另有規定外，銷售墓基、骨灰（骸）存放單位，亦同。
殯葬服務業應備具銷售墓基、骨灰（骸）存放單位、生前殯葬服務契約之營業處所及依前項受委託之公司、商業相關文件，報請直轄市、縣（市）主管機關備查，並公開相關資訊。
受委託之公司、商業異動時，亦同。
前項應公開資訊及其他應遵行事項之辦法，由中央主管機關定之。
殯葬服務業應備具銷售墓基、骨灰（骸）存放單位、生前殯葬服務契約之營業處所及依前項受委託之公司、商業相關文件，報請直轄市、縣（市）主管機關備查，並公開相關資訊。
受委託之公司、商業異動時，亦同。
前項應公開資訊及其他應遵行事項之辦法，由中央主管機關定之。