Seafarer's Service Regulations Article 30
If any seaman or passenger on the voyage dies, the master shall immediately notify the employer so that he/she can convey the news to the deceased’s family. The deceased person on board who meets the conditions listed below shall be buried at sea as determined by the master:1. On a vessel sailing in international waters.2. Being deceased for more than 24 hours or due to an infectious disease, as long as the deceased has been sterilized.3. Unable to keep the corpse due to hygienic reasons, the port of entry forbidding vessels to keep cadavers onboard, or other legitimate reasons.4. If the ship has a doctor, he/she shall issue a death certificate.With regard to burial at sea, the master shall perform an appropriate funeral ceremony and implement measures to ensure that the body sinks. Said ceremony shall be recorded or photographed with as much detail as possible. What’s left of the deceased, such as hair remains and personal belongings, shall be given to the proper personnel so that they can forward such items to the deceased’s spouse or immediate family members.
中文原文 船員服務規則第30條
海員或旅客於航行中死亡時，船長應立即報告雇用人轉知家屬，其符合下列條件者，船長得將其屍體舉行海葬：
一、船舶在公海上。
二、死亡後經過二十四小時或因傳染病致死經消毒者。
三、為維護衛生無法將屍體保存於船上或船舶入港之港口禁止船上停放屍體或有其他正當理由。
四、船上如有船醫應出具死亡證明書。
船長將屍體海葬時，應舉行相當儀式及採取不使屍體浮起之措施，並將詳細情形記錄，儘可能為其拍攝遺照，剪留遺髮及保管財物送雇用人轉交其配偶或直系親屬。
一、船舶在公海上。
二、死亡後經過二十四小時或因傳染病致死經消毒者。
三、為維護衛生無法將屍體保存於船上或船舶入港之港口禁止船上停放屍體或有其他正當理由。
四、船上如有船醫應出具死亡證明書。
船長將屍體海葬時，應舉行相當儀式及採取不使屍體浮起之措施，並將詳細情形記錄，儘可能為其拍攝遺照，剪留遺髮及保管財物送雇用人轉交其配偶或直系親屬。