The Enforcement Act of Act of Military Service System Article 47

The funeral affairs, commemoration and praise mentioned in Articles 44, paragraph 1, subparagraph 5 of the Act Of Military Service System shall be conducted as follows:Subparagraph 1-The corpse shall be buried in the way of state-funeral or public-funeral and the Ministry of the Interior, the Ministry of National Defense and the municipal and county (city) governments shall be responsible for the killed in action (KIA)'s funeral expenses, and erect memorial cemetery and monuments to honor them. Subparagraph 2-The biography thereof shall be recorded in Academia Historica and be related a story or information by the the Ministry of National Defense and the municipal and county (city) governments.The school shall dedicate a monument in memory of the KIA.The rules of funeral affairs, commemoration and praise mentioned in preceding paragraph shall be prescribed by the Ministry of National Defense and the Ministry of the Interior separately.The rules of establishment and management of Military Cemetery mentioned in paragraph 1, subparagraph 1 and Articles 44, paragraph 1 , subparagraph 1 of the Act Of Military Service System shall be prescribed by the Ministry of National Defense and the Ministry of the Interior separately.
中文原文 兵役法施行法第47條
兵役法第四十四條第一項第五款規定之安葬、紀念、表揚事宜,依下列規定辦理:
一、死者之遺骸除依法國葬、公葬者外,應由內政部、國防部、直轄市、縣(市)政府籌建公墓或忠靈塔,予以安葬、安厝,並建祠立碑,定時祭祀。
二、死者之事蹟除宣付國史館者外,應由國防部、直轄市、縣(市)政府列敘錄志,以垂久遠;戰死者,原肄業之學校得刊立碑亭,以資紀念。
前項安葬、紀念、表揚等實施辦法,由國防部、內政部分別定之。
第一項第一款及兵役法第四十四條第一項第六款規定之公墓或忠靈塔,其籌建及管理辦法,由國防部、內政部分別定之。

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