Mortuary Service Administration Act Article 63

Funeral service industries shall not provide illegal funeral facilities or media for consumers.Funeral service industries shall not solicit business in a hospital. They shall not move corpses without permission from the hospital or families.
中文原文 殯葬管理條例第63條
殯葬服務業不得提供或媒介非法殯葬設施供消費者使用。
殯葬服務業不得擅自進入醫院招攬業務;未經醫院或家屬同意,不得搬移屍體。

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