Senior Citizens Welfare Act Article 24
In the event of the death of an elderly person who has no legal support obligor or whose obligor is unable to provide support, the local competent authority or the institution where the elderly shall handle the funeral arrangements. The necessary expenses shall be covered by the deceased's estate, and if there is no estate, the local competent authority shall bear the cost.
中文原文 老人福利法第24條
無扶養義務之人或扶養義務之人無扶養能力之老人死亡時，當地主管機關或其入住機構應為其辦理喪葬；所需費用，由其遺產負擔之，無遺產者，由當地主管機關負擔之。