Regulations for Administration on Funeral Director Article 6

Funeral directors not operating or not employed in the mortuary service industry are not allowed to handle mortuary services.In case of a change in the operation or employment referred to in the preceding paragraph, funeral directors shall report the name, registration number, and address of the operation and the date of operation or employment to the central government authority for future reference and inform the municipal or city/county government authority of the operation within 30 days.
中文原文 禮儀師管理辦法第6條
禮儀師非經營或受僱於殯葬禮儀服務業,不得承攬處理殯葬事宜。
禮儀師應於前項經營或受僱情形變動三十日內,將該業之名稱、登記字號、登記所在地址及經營或受僱起始日期報中央主管機關備查並副知該業登記所在地之直轄市、縣(市)主管機關。

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