Mortuary Service Administration Act Article 6
The establishment, land expansion, building expansion and rebuilt of funeral facilities shall be submitted to the special municipality and county (city) competent authorities for approval with the following documents. Such facilities handled by special municipality or county (city) competent authorities shall be reported to the central competent authority for reference:1.Location map;2.Land registration transcript and cadastral transcripts of the specific location range;3.Configuration diagram;4.Construction and operation plans;5.Management method and fee standard;6.The applicant’s relevant documents;7.Certificates of land rights or land usage consent.The land funeral facilities of the preceding paragraph across the special municipalities, counties (cities) administrative regions, shall apply for approval to the competent authority of the special municipality, county (city) with the largest area of the land of the funeral facility, and the receiving authority shall notify the competent authority of the other relevant special municipalities, counties (cities) to review the application.Funeral facilities with approved establishment, land expansion, building expansion or rebuilt that need to make any change in the approved matters shall prepare the relevant documents and submit them to the special municipality or county (city) competent authority for approval. Those matters handled by the special municipality or county (city) competent authority for approval should also be reported to the central authority for approval.
中文原文 殯葬管理條例第6條
殯葬設施之設置、擴充、增建、改建，應備具下列文件報請直轄市、縣（市）主管機關核准；其由直轄市、縣（市）主管機關辦理者，報請中央主管機關備查：
一、地點位置圖。
二、地點範圍之土地登記（簿）謄本及地籍圖謄本。
三、配置圖說。
四、興建營運計畫。
五、管理方式及收費標準。
六、申請人之相關證明文件。
七、土地權利證明或土地使用同意書。
前項殯葬設施土地跨越直轄市、縣（市）行政區域者，應向該殯葬設施土地面積最大之直轄市、縣（市）主管機關申請核准，受理機關並應通知其他相關之直轄市、縣（市）主管機關會同審查。
殯葬設施於核准設置、擴充、增建或改建後，其核准事項有變更者，應備具相關文件報請直轄市、縣（市）主管機關核准；其由直轄市、縣（市）主管機關辦理者，應報請中央主管機關備查。
一、地點位置圖。
二、地點範圍之土地登記（簿）謄本及地籍圖謄本。
三、配置圖說。
四、興建營運計畫。
五、管理方式及收費標準。
六、申請人之相關證明文件。
七、土地權利證明或土地使用同意書。
前項殯葬設施土地跨越直轄市、縣（市）行政區域者，應向該殯葬設施土地面積最大之直轄市、縣（市）主管機關申請核准，受理機關並應通知其他相關之直轄市、縣（市）主管機關會同審查。
殯葬設施於核准設置、擴充、增建或改建後，其核准事項有變更者，應備具相關文件報請直轄市、縣（市）主管機關核准；其由直轄市、縣（市）主管機關辦理者，應報請中央主管機關備查。