Mortuary Service Administration Act Article 65

Hospitals shall not be attached to coffining, burials, establishing or offering funeral facilities. However, coffining, burials, establishing or offering funeral facilities established before the enforcement of this amended Act on December 14th, 2011 are allowed to continue use for five years after the enforcement of this amended Act without any expansion on the scale. Management and other matters to be complied with shall be prescribed by the central competent health authority for approval in cooperation with the central competent authority for approval.
中文原文 殯葬管理條例第65條
醫院不得附設殮、殯、奠、祭設施。
但本條例中華民國一百年十二月十四日修正之條文施行前已經核准附設之殮、殯、奠、祭設施,得於本條例修正施行後繼續使用五年,並不得擴大其規模;其管理及其他應遵行事項之辦法,由中央衛生主管機關會商中央主管機關定之。

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