Mortuary Service Administration Act Article 9
The distance between the establishment or land expansion of the funeral home, crematorium or columbarium and the locations mentioned in subparagraph 2, Paragraph 1. of the preceding article shall not be less than 300 meters. The distance between facilities and the locations mentioned in Paragraph 6 shall not be less than 500 meters. facilities shall also keep an appropriate distance from prosperous regions as mentioned in subparagraph 3. However, where other laws or ordinances of self-governance provide otherwise, such provisions shall apply.The distance between separately established and land expanded ceremony halls and mourning halls and the locations mentioned in subparagraph 2, paragraph 1 of the preceding Article shall not be less than 200 meters. However, where other laws or ordinances of self-governance provide otherwise, such provisions shall apply.
中文原文 殯葬管理條例第9條
設置、擴充殯儀館、火化場或骨灰（骸）存放設施，應與前條第一項第二款規定之地點距離不得少於三百公尺，與第六款規定之地點距離不得少於五百公尺，與第三款戶口繁盛地區應保持適當距離。
但其他法律或自治條例另有規定者，從其規定。
單獨設置、擴充禮廳及靈堂，應與前條第一項第二款規定之地點距離不得少於二百公尺。
但其他法律或自治條例另有規定者，從其規定。
但其他法律或自治條例另有規定者，從其規定。
單獨設置、擴充禮廳及靈堂，應與前條第一項第二款規定之地點距離不得少於二百公尺。
但其他法律或自治條例另有規定者，從其規定。