Regulations of Meat Inspection Article 23
The slaughterhouse shall dispose the carcasses or viscera interpreted as "fail" using any of the following methods:1.Rendering: After the approval of the veterinary meat inspector, carcasses or viscera may be delivered to a rendering site or a temporary storage site in transit to the rendering site.2.Incineration or burial: Carcasses or viscera shall be denatured under the supervision of the veterinary meat inspector and then be delivered to an incineration or landfill site, or a temporary storage site in transit to the incineration or landfill site.3.Other necessary actions as specified by the central competent authority.The term "denature" stated in the preceding paragraph means cutting or chopping the carcasses or viscera into pieces and mixing them with a substance designated by the competent authorities to change their appearance or nature and to render them unusable for food.For livestock or poultry interpreted as "fail" in ante-mortem inspection or carcasses or viscera interpreted as "fail" in post-mortem inspection may be denatured by injection with the aforesaid substance.
中文原文 屠宰衛生檢查規則（890419訂定）第23條
屠宰場應將判定為不合格之屠體、內臟，依下列方式之一處理：
一、化製處理：經屠宰衛生檢查獸醫師同意後，始得送往化製場所，或送往暫時儲存場所，以待送往化製場。
二、焚化或掩埋：於屠宰衛生檢查獸醫師監督下改質處理後，始得送往焚化或掩埋場所，或送往暫時儲存場所，以待送往焚化或掩埋場所。
三、其他經中央主管機關指定之必要處置。
前項改質處理，係指將屠體、內臟經切、割等處理後，混以主管機關指定之物質，使之外觀或性質改變而不能供食用之處置。
對於屠前檢查判定不合格之家畜、家禽或屠後檢查判定不合格之屠體、內臟得以注射前述物質代之。
一、化製處理：經屠宰衛生檢查獸醫師同意後，始得送往化製場所，或送往暫時儲存場所，以待送往化製場。
二、焚化或掩埋：於屠宰衛生檢查獸醫師監督下改質處理後，始得送往焚化或掩埋場所，或送往暫時儲存場所，以待送往焚化或掩埋場所。
三、其他經中央主管機關指定之必要處置。
前項改質處理，係指將屠體、內臟經切、割等處理後，混以主管機關指定之物質，使之外觀或性質改變而不能供食用之處置。
對於屠前檢查判定不合格之家畜、家禽或屠後檢查判定不合格之屠體、內臟得以注射前述物質代之。