Enforcement Rules for the Act Governing Relations between Peoples of the Taiwan Area and the Mainland Area Article 38
Documents prepared in the Mainland Area, such as a power of attorney, certificates of death, documents for verification of death, wills, written verification issued by a medical institution, affidavits, receipts and other related documents, shall be verified by an institution set up or designated by the Executive Yuan, or by a private organization entrusted by the Executive Yuan.
中文原文 臺灣地區與大陸地區人民關係條例施行細則第38條
在大陸地區製作之委託書、死亡證明書、死亡證明文件、遺囑、醫療機構證明文件、切結書及領據等相關文件，應經行政院設立或指定之機構或委託之民間團體驗證。