Mortuary Service Administration Act Article 7
Special municipality or county (city) competent authorities that accept the establishment, land expansion, addition or alteration applications of funeral facilities in accordance with Paragraph 1 of the preceding Article shall make their decision within six months. However, since decisions shall be delivered only after an environmental impact assessment in accordance with the law, the required period shall be deducted.The deadline of preceding Paragraph may be extended once, and the maximum period is limited to three months.The construction of the approved establishment, land expansion, building expansion or rebuilt of funeral facilities shall be started within one year after the date of approval and completed within 5 years from the start date, unless there is a special circumstance that is approved by the competent authority for approval. Overdue construction shall have its approval revoked.The preceding paragraph extended period is limited to a maximum of six months.
中文原文 殯葬管理條例第7條
直轄市、縣(市)主管機關依前條第一項受理設置、擴充、增建或改建殯葬設施之申請,應於六個月內為准駁之決定。
但依法應為環境影響評估者,其所需期間,應予扣除。
前項期限得延長一次,最長以三個月為限。
殯葬設施經核准設置、擴充、增建或改建者,除有特殊情形報經主管機關延長者外,應於核准之日起一年內施工,並應於開工後五年內完工。
逾期未施工者,應廢止其核准。
前項延長期限最長以六個月為限。
但依法應為環境影響評估者,其所需期間,應予扣除。
前項期限得延長一次,最長以三個月為限。
殯葬設施經核准設置、擴充、增建或改建者,除有特殊情形報經主管機關延長者外,應於核准之日起一年內施工,並應於開工後五年內完工。
逾期未施工者,應廢止其核准。
前項延長期限最長以六個月為限。