Mortuary Service Administration Act Article 71
Legal private graves established in accordance with the law or existing graves established before the enforcement of the Grave Establishing Management Regulations may only be repaired as the original graves without increasing the height or square area after the enforcement of the Act.The usage period of tomb bases of public graves and ash (skeletons) storage facilities established by special municipalities, counties (cities) or township (town, city) competent authorities in accordance with the provisions of Article 28 is also applicable to the usage period and handling methods after the deadline of private graves within the jurisdiction.
中文原文 殯葬管理條例第71條
本條例施行前依法設置之私人墳墓及墳墓設置管理條例施行前既存之墳墓，於本條例施行後僅得依原墳墓形式修繕，不得增加高度及擴大面積。
直轄市、縣（市）或鄉（鎮、市）主管機關經依第二十八條規定公墓墓基及骨灰（骸）存放設施之使用年限者，其轄區內私人墳墓之使用年限及使用年限屆滿之處理，準用同條規定。
直轄市、縣（市）或鄉（鎮、市）主管機關經依第二十八條規定公墓墓基及骨灰（骸）存放設施之使用年限者，其轄區內私人墳墓之使用年限及使用年限屆滿之處理，準用同條規定。