Mortuary Service Administration Act Article 8
Cemetery establishment and land expansion shall be done in an appropriate location in regards to soil and water conservation, environmental protection, military facilities and public health. The distance between the facility and the locations mentioned in the following subparagraph 1 shall not be less than 1,000 meters, and the distance between the facility and locations mentioned in the following subparagraph 2, 3 and 6 shall not be less than 500 meters. The facility shall keep an appropriate distance from locations mentioned in other subparagraphs in accordance with local conditions. However, where other laws or autonomous ordinances provide otherwise, the provisions shall apply.1.Public drinking water wells or drinking water sources.2.Schools, hospitals, kindergartens.3.Prosperous regions.4.Rivers.5.Factories and mines.6.Places where are for storage or manufacturers of explosives or other combustible gas, fuel, and so on.For cemeteries designed for tree burials as mentioned in a preceding paragraph, the distance between the facility and locations mentioned in subparagraphs 1 to 5 may be shortened.
中文原文 殯葬管理條例第8條
設置、擴充公墓，應選擇不影響水土保持、不破壞環境保護、不妨礙軍事設施及公共衛生之適當地點為之；其與下列第一款地點距離不得少於一千公尺，與第二款、第三款及第六款地點距離不得少於五百公尺，與其他各款地點應因地制宜，保持適當距離。
但其他法律或自治條例另有規定者，從其規定：
一、公共飲水井或飲用水之水源地。
二、學校、醫院、幼兒園。
三、戶口繁盛地區。
四、河川。
五、工廠、礦場。
六、貯藏或製造爆炸物或其他易燃之氣體、油料等之場所。
前項公墓專供樹葬者，得縮短其與第一款至第五款地點之距離。
但其他法律或自治條例另有規定者，從其規定：
一、公共飲水井或飲用水之水源地。
二、學校、醫院、幼兒園。
三、戶口繁盛地區。
四、河川。
五、工廠、礦場。
六、貯藏或製造爆炸物或其他易燃之氣體、油料等之場所。
前項公墓專供樹葬者，得縮短其與第一款至第五款地點之距離。