Land Act Article 246
Where graves and other commemorative objects on a exprorpiated land have to be removed elsewhere, the relocation fee payable therefor shall be the same as that payable for the relocation of improvements therefrom.The applicant requiring the use of the land to be expropriated shall have all ownerless graves thereon safely removed and re-interred elsewhere, and make a detailed statement in tabulated form there-anent and submit it to the competent Special Municipal or County (City) Land Administration Agency for record.
中文原文 土地法第246條
徵收土地應將墳墓及其他紀念物遷移者，其遷移費與改良物同。
無主墳墓應由需用土地人妥為遷移安葬，並將情形詳細記載列冊報該管直轄市或縣（市）地政機關備案。
無主墳墓應由需用土地人妥為遷移安葬，並將情形詳細記載列冊報該管直轄市或縣（市）地政機關備案。