Household Registration Act Article 36
The applicant for death registration shall be the spouse, relative, head of the household, cohabitant, the person handling burying, or the person in charge of the house or land of the dead when he/she dies.
中文原文 戶籍法第36條
死亡登記，以配偶、親屬、戶長、同居人、經理殮葬之人、死亡者死亡時之房屋或土地管理人為申請人。