Mortuary Service Administration Act Article 70
Burials shall be done in cemeteries. Unless stated otherwise in this Article, ashes or disinterred skeletons shall be stored in ash (skeletons) storage facilities or be cremated. Dead body cremation shall be done in a crematorium or in mobile cremation facilities.
中文原文 殯葬管理條例第70條
埋葬屍體，應於公墓內為之；骨灰或起掘之骨骸除本條例另有規定外，應存放於骨灰（骸）存放設施或火化處理；火化屍體，應於火化場或移動式火化設施為之。