Enforcement Rules of the Public Assistance Act Article 13
The “local township (city, or district) office” mentioned in Article 24 of the Act means as follows:1. One has one’s household registration: the local township (city, or district) office to which one’s household registration belongs.2. One’s household registration is obscure: the local township (city, or district) office to which the location of one’s lying down on the road or one’s corpse being discovered belongs.In the situation mentioned in the above item, if necessary, the authorities of taking charge of burial need to negotiate with the local township (city, or district) office to which the location of one’s corpse belongs and also to offer help to deal with the matter.When taking charge of burial, the local township (city, or district) office should know the dead person’s sex, background and dates of birth and death, burial location and cause of death – all these need to be registered and preserved in the official list. If the dead person’s household registration is obscure, his or her photo(s), physical features and other identification details need to be registered and preserved in the list.The local township (city, or district) office that helps take charge of burial should give the information registered and preserved in list book mentioned in the previous item to the local township (city, or district) office, which initially asks for help, to keep.
中文原文 社會救助法施行細則第13條
本法第二十四條所稱當地鄉（鎮、市、區）公所，依下列情形定之：
一、有戶籍者：為戶籍所在地之鄉（鎮、市、區）公所。
二、戶籍不明者：為路倒或屍體發現地之鄉（鎮、市、區）公所。
前項情形，應行辦理葬埋之機關，認有必要時，得協調屍體所在地之鄉（鎮、市、區）公所協助辦理。
鄉（鎮、市、區）公所辦理葬埋時，應將所知死亡者之性別、身世、出生與死亡年月日、埋葬地點及死亡原因列冊登記保存；戶籍不明者，並應將其照片、身體特徵或其他足資辨識之資料列冊登記保存。
協助辦理葬埋之鄉（鎮、市、區）公所，應將前項列冊登記保存資料，送原請求協助鄉（鎮、市、區）公所保存。
一、有戶籍者：為戶籍所在地之鄉（鎮、市、區）公所。
二、戶籍不明者：為路倒或屍體發現地之鄉（鎮、市、區）公所。
前項情形，應行辦理葬埋之機關，認有必要時，得協調屍體所在地之鄉（鎮、市、區）公所協助辦理。
鄉（鎮、市、區）公所辦理葬埋時，應將所知死亡者之性別、身世、出生與死亡年月日、埋葬地點及死亡原因列冊登記保存；戶籍不明者，並應將其照片、身體特徵或其他足資辨識之資料列冊登記保存。
協助辦理葬埋之鄉（鎮、市、區）公所，應將前項列冊登記保存資料，送原請求協助鄉（鎮、市、區）公所保存。