Enforcement Rules of the Communicable Disease Control Act Article 14

The 24-hour requirement regulated by Paragraph 4, Article 50 of the Act, begins at:1. When the corpse is performed pathological autopsy by the central competent authority in accordance with regulations of Paragraph 2, Article 50 of the Act, from the time the autopsy is completed;2. If no such case of the preceding Subparagraph, from the time the doctor issues death certificate, or the prosecuting authorities issue certificate for the examination of remains.The deep burial by regulations mentioned in Paragraph 4, Article 50 of the Act, refers to that the surface of the deeply buried coffin shall be more than one meter and twenty centimeters deep under the ground.
中文原文 傳染病防治法施行細則第14條
本法第五十條第四項所定二十四小時之起算時點如下:
一、屍體經中央主管機關依本法第五十條第二項規定施行病理解剖者,自解剖完成時起算。
二、無前款情形者,自醫師開具死亡證明書或檢察機關開具相驗屍體證明書時起算。
本法第五十條第四項所稱依規定深埋,指深埋之棺面應深入地面一公尺二十公分以下。

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