Mortuary Service Administration Act Article 57
Funeral service industries scheduled to suspend their business for more than three months shall apply for suspension of business in writing to the special municipality or county (city) competent authority for approval 15 days prior to the cease operation date and apply to resume business activities 15 days prior to the deadline.The business suspension mentioned in the preceding paragraph shall be less than one year. Those with special reasons may apply to the special municipality or county (city) competent authority for approval for an extension of up to six months once.The operation licenses of funeral service industries that have stopped operation for six consecutive months or more by themselves after the operation had started or those who failed to apply for business resumption before the deadline can be revoked by the special municipality and county (city) competent authorities.
中文原文 殯葬管理條例第57條
殯葬服務業預定暫停營業三個月以上者，應於停止營業之日十五日前，以書面向直轄市、縣（市）主管機關申請停業；並應於期限屆滿十五日前申請復業。
前項暫停營業期間，以一年為限。
但有特殊情形者，得向直轄市、縣（市）主管機關申請展延一次，其期間以六個月為限。
殯葬服務業開始營業後自行停止營業連續六個月以上，或暫停營業期滿未申請復業者，直轄市、縣（市）主管機關得廢止其許可。
前項暫停營業期間，以一年為限。
但有特殊情形者，得向直轄市、縣（市）主管機關申請展延一次，其期間以六個月為限。
殯葬服務業開始營業後自行停止營業連續六個月以上，或暫停營業期滿未申請復業者，直轄市、縣（市）主管機關得廢止其許可。