Regulations for Administration on Funeral Director Article 4

Only those obtaining a funeral director’s certificate in accordance with the Regulations are allowed to perform the operations specified in Paragraph 1, Article 46 of the Act in the name of a funeral director.
中文原文 禮儀師管理辦法第4條
依本辦法取得禮儀師證書者,始得以禮儀師名義執行本條例第四十六條第一項所定業務。

English translation for reference only; the Chinese text prevails. Not legal advice.