This Act has been established to promote the compliance of funeral facilities in regards to environmental protection, sustainable management, innovation and the upgrading of the mortuary service industry and quality services. Funeral behavior shall suit modern needs while taking into consideration both the dignity of the individual and the public interest in order to improve citizens’ quality of life.

The important terms of this Act are defined as follows:
1.Funeral facilities: refers to cemeteries, funeral homes, ceremony halls and mourning halls, crematoriums and columbarium.
2.Cemeteries: refers to facilities in which the public can bury bodies and ashes or can be used for tree burials.
3.Funeral homes: refers to facilities located outside of hospitals, dedicated to the handling of deceased bodies and the conduct of encoffinment, the placement of bodies within coffins in a morgue, memorial ceremonies, and worship ceremonies.
4.Ceremony halls and mourning halls: refers to facilities separately set apart from a funeral home or affiliated with the funeral home for holding memorial and worship ceremonies.
5.Crematorium: refers to the place for the cremation of bodies or skeletons.
6.Columbarium: refers to storage facilities, such as urn buildings, urn walls or other forms of buildings for the storage of ashes (skeletons).
7.Ash reprocessing equipment: refers to facilities where cremated ashes are reprocessed into finer particles or a reduced volume.
8.Land expansion: means to increase the land area of funeral facilities.
9.Building expansion: means to increase the area or height of the original buildings of funeral facilities.
10.Rebuilt: means to remove a part of an original building of the funeral facilities and rebuild within the scope of the original base without increasing the height or expanding the area.
11.Tree burial: refers to a burial in which are buried into soil and plants blossom-and-trees above it or buries ashes surrounded a tree roots in public grave yards.
12.Mobile cremation facilities: refers to facilities assembled in cars, boats or other means of transportation for the cremation of bodies or skeletons.
13.Funeral service industry: refers to funeral facilities management industry and the funeral etiquette service industry.
14.Funeral facility management industry: refers to the industry that operates cemeteries, funeral homes, ceremony halls and mourning halls, crematoriums and columbarium.
15.Funeral etiquette service industries: refers to the industry that has a contract to deal with funeral matters.
16.Preneed funeral services contract: refers to the contract in which the parties agree that after the death of one party or a person designated by them, the other party will provide mortuary services.

“Competent authorities” mentioned in this Act: refers to the Ministry of the Interior in the central, the special municipality government at the special municipality level, county (city) government in counties (cities) and the township (town, city) government in townships (towns, cities).
The powers and responsibilities of the competent authorities are divided as follows:
1. Central competent authority for approval:
(1).The planning and design of funeral administration systems, as well as the drafting of relevant laws and regulations and setting of etiquette specifications.
(2).Supervision of the funeral business to special municipality or county (city) competent authorities.
(3).The planning of funeral service industry license system.
(4).Drafting of a mortuary service standard contract.
(5).Nationwide funeral statistics and policy research.
2. Special municipality or county (city) competent authorities:
(1).Establishment, operation and administration of special municipality and county (cities) funeral facilities.
(2).Planning and establishing of funeral facility specific areas.
(3).The establishment approval, operational supervision and administration of both public and private funeral facilities within the jurisdiction.
(4).Approval of annulled public funeral facilities within the jurisdiction.
(5).Evaluation and awarding of public and private funeral facilities within the jurisdiction.
(6).Operation license, revocation license, counseling, administration, evaluation and awards of funeral service industry.
(7).Banning and handling of illegal establishment, land expansion, building expansion, rebuilt, and operation of funeral facilities.
(8).Banning and handling of illegal mortuary services industry and funeral behaviors.
(9).Providing funeral information for consumers and handle consumer complaints.
(10).Drafting autonomous funeral laws and regulations.
3. Competent authorities of townships (towns, cities):
(1).Establishment, operation and administration of public funeral facilities within the township (town, city).
(2).The issuance of permits for burial, cremation and disinterment.
(3).Checking and reporting illegal establishment, land expansion, building expansion and rebuilt of funeral facilities, as well as illegal mortuary services industry and funeral behavior.
The establishment of facilities of the foregoing Subparagraphs 3, item 1 shall be approved by county competent authorities. Business mentioned in item 2 and 3 shall be handled by the special municipality or city or special municipality or city competent authorities.
Business operated in a county cemetery or crematorium mentioned in Paragraph 2. Subparagraph 3. item 2 shall be handled by county competent authorities.