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.