The Regulations are formulated in accordance with Paragraph 2, Article 45 of the Mortuary Service Administration Act (hereinafter referred to as the Act).

Those who have the following qualifications may apply to the central competent government authority for the issuance of a funeral director’s certificate:
1. Having a Class B technician certificate or above for mortuary services;
2. Completing more than 20 credits of professional courses on mortuary services in public or private colleges or above; and
3. Having operated or having been employed to provide mortuary services for more than 2 years since July 1, 2003.
For the professional courses on mortuary services referred to in Subparagraph 2 of the preceding paragraph, refer to the Appendix. Up to 2 credits of each subject is accepted.
For professional courses on mortuary services recognized or reviewed by the central competent government authority in accordance with Subparagraph 2, Paragraph 1, Article 2 of the Regulations before the amendment to the Regulations on May 23, 2017, they shall also be the professional courses on mortuary services referred to in Subparagraph 2, Paragraph 1 and may be continuously opened within 3 years after the implementation of the amendment. For the professional courses on mortuary services that are continuously opened, a list of the recognized subjects and course names, year, and teachers shall be submitted to the central competent government authority for future reference.

• Appendix.pdf

Those who apply for a funeral director’s certificate shall submit the following documents to the central competent government authority by mail:
1. Application form;
2. Qualification documents:
(1) Copy of Class B technician certificate for mortuary services;
(2) Certificate of completion of professional courses on mortuary services in public or private colleges or above; and
(3) Certificate of company or business registration and proof of person in charge qualifications issued by the mortuary service industry association for those operating mortuary services; certificate of labor insurance issued by the employer or mortuary service industry association and proof of work qualifications issued by the employer for those employed to provide mortuary services.
3. ID documents; and
4. 2 half-length photos (2-inch, front, and uncapped) in the last 6 months.
For those having taught the subjects of professional courses on mortuary services announced by the central competent government authority in public or private colleges or above for at least 1 semester per subject or for 36 hours or more in total with each subject having at least 2 credits, they may submit the teaching certificate issued by the public or private colleges or above which they served to waive the credits of the subjects.

Only those obtaining a funeral director’s certificate in accordance with the Regulations are allowed to perform the operations specified in Paragraph 1, Article 46 of the Act in the name of a funeral director.

Those sentenced for imprisonment for 1 year or more for the commitment of murder, offenses against abandonment, snatch, robbery, extortion, offense of kidnapping for ransom, fraud, offense of breach of trust, offense of criminal conversion, crimes specified in Article 2 of the Sexual Assault Crime Prevention Act, or crimes specified in Paragraphs 1 and 2, Article 3, Article 6 and Article 9 of the Organized Crime Prevention Act and not yet completing the enforcement or having completing the enforcement or having been pardoned for less than 3 years shall not serve as a funeral director; for those having served as a funeral director, the original issuance will be annulled or revoked except for those sentenced to probation.

Funeral directors not operating or not employed in the mortuary service industry are not allowed to handle mortuary services.
In case of a change in the operation or employment referred to in the preceding paragraph, funeral directors shall report the name, registration number, and address of the operation and the date of operation or employment to the central government authority for future reference and inform the municipal or city/county government authority of the operation within 30 days.

If a funeral director has one of the following circumstances, the central government authority may abolish the original issuance and cancel the certificate:
1. Acting as agent for illegal funeral facilities, soliciting for business at hospitals without permission, or moving dead bodies without the consent of the hospital or family in a serious manner.
2. Leasing or lending the certificate to others for use or promising others to perform business on the behalf of the funeral director.
3. Committing the offense of bribery specified in Paragraph 3, Article 122 of the Criminal Code and Paragraphs 1, 2 and 4, Article 11 of the Anti-Corruption Act when performing business and found guilty.
4. Violating the preceding article.

A funeral director’s certificate is valid for 6 years. Six months before the expiration of a funeral director’s certificate, funeral directors shall submit a certificate of completion of more than 30 hours of professional training organized by the central government authority or authorized institutions, schools or organizations and completed within the effective period of a funeral director’s certificate and documents specified in Subparagraphs 1, 3 and 4, Paragraph 1, Article 3 to the central government authority in exchange for a new funeral director’s certificate.
If funeral directors fail to renew their certificate within the aforesaid deadline, they shall submit a certificate of completion of more than 30 hours of professional training in the last 6 years to apply for the issuance of a funeral director’s certificate according to Article 3.

The professional training referred to in the preceding article shall include the following 4 courses:
1. Funeral policies and regulations.
2. Code of professional ethics.
3. Public health and prevention of infectious diseases relating to mortuary services.
4. Trends and development of mortuary services.
Funeral directors shall complete at least 5 hours of each of the courses referred to in the preceding paragraph.

When knowing that funeral directors have the circumstances specified in Subparagraph 1 to 4, Article 7, the municipal or city/county government authority shall inform the central government authority.

When a funeral director’s certificate is defaced, damaged, lost or destroyed, funeral directors shall submit the documents specified in Subparagraph 1, 3 and 4, Paragraph 1, Article 3 to the central government authority for re-issuance; the original certificate will be annulled.
For a certificate reissued according to the provisions of the preceding paragraph, the effective period shall be the same as that of the original certificate.

The format of forms specified in the Regulations shall be prescribed by the central government authority.

The Regulations shall be implemented on July 1, 2012.
The amendments to the Regulations shall be implemented from the date of promulgation.