Land Expropriation Act Article 29
For graves to be relocated from an expropriation area, the land use applicant shall apply to the local competent authority in charge of graves according to the Mortuary Service Administration Act, and produce a detailed documentation of the actions taken therefor and submit it to the municipal or county (city) government for record.
中文原文 土地徵收條例第29條
徵收範圍內應行遷葬之墳墓，需用土地人應申請當地墳墓主管機關依殯葬管理條例規定辦理，並將情形詳細記載列冊，報請直轄市或縣（市）政府備案。