Regulations for Administration on Funeral Director Article 5

Those sentenced for imprisonment for 1 year or more for the commitment of murder, offenses against abandonment, snatch, robbery, extortion, offense of kidnapping for ransom, fraud, offense of breach of trust, offense of criminal conversion, crimes specified in Article 2 of the Sexual Assault Crime Prevention Act, or crimes specified in Paragraphs 1 and 2, Article 3, Article 6 and Article 9 of the Organized Crime Prevention Act and not yet completing the enforcement or having completing the enforcement or having been pardoned for less than 3 years shall not serve as a funeral director; for those having served as a funeral director, the original issuance will be annulled or revoked except for those sentenced to probation.
中文原文 禮儀師管理辦法第5條
犯殺人、妨害自由、搶奪、強盜、恐嚇取財、擄人勒贖、詐欺、背信、侵占罪、性侵害犯罪防治法第二條所定之罪、組織犯罪防制條例第三條第一項、第二項、第六條、第九條之罪,經受有期徒刑一年以上刑之宣告確定,尚未執行完畢,或執行完畢或赦免後未滿三年者,不得擔任禮儀師;已擔任者,撤銷或廢止其禮儀師證書。
但受緩刑宣告者,不在此限。

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