Adults and those with such capacity may make a will beforehand or do it by filling out a letter of intent on funeral matters for after his death while still alive.
Families or contractors handling the funeral matters shall respect the will or the letter of intent of the deceased in the preceding paragraph.

When handling funeral matters, if road scaffolding is in need as a result of the lack of funeral home facilities, one shall report to the local police department with a usage plan for approval at least 2 days in advance. In special municipality or county (city) competent authorities that prohibit the use of road scaffolding, the regulations shall be complied with.
The preceding autonomous management regulations shall be conducted by the special municipality or county (city) competent authority for approval.

Funeral service industries shall not provide illegal funeral facilities or media for consumers.
Funeral service industries shall not solicit business in a hospital. They shall not move corpses without permission from the hospital or families.

Hospitals with a mortuary in accordance with the law shall bear the responsibility for the placement of the bodies that have passed away in the hospital.
Hospitals shall designate an appropriate space to temporarily place corpses so that the families can recite Buddha's names or meditate.
Hospitals shall not refuse families or commissioned funeral etiquette service industries of the deceased to reclaim the body, nor shall they refuse a request to use the designated space mentioned in the preceding paragraph.

Hospitals shall not be attached to coffining, burials, establishing or offering funeral facilities. However, coffining, burials, establishing or offering funeral facilities established before the enforcement of this amended Act on December 14th, 2011 are allowed to continue use for five years after the enforcement of this amended Act without any expansion on the scale. Management and other matters to be complied with shall be prescribed by the central competent health authority for approval in cooperation with the central competent authority for approval.

Hospitals may commission other parties to manage the spaces and facilities mentioned in the preceding 2 articles. Hospitals that run the operation by themselves shall publicly display service items and charges standards in a conspicuous spot. Hospitals that commission other parties to manage these responsibilities shall have the service items, charges standards and other matters to be complied with stipulated in the commissioned contract.
The commissioned operators shall have the service items and charges standards publicly exhibited in a conspicuous spot. In addition to the items consumers agree to pay, no additional fees shall be requested and no behaviors mentioned in paragraph 3 of Article 64 may be performed.

Funeral etiquette service industries shall report the funeral procession route on the contracted funeral service to the police station where the ceremony is held no later than the day before at the funeral ceremony for future reference.

Funeral etiquette service industries provided by mortuary services shall not create excessive noise or late-night noise or other circumstances that impede the public peace and morals. Amplifying equipment shall not be used after 9 p.m. to 7 a.m. the next day.

After the handling process of corpses due to unexpected events or unknown causes of death by military policemen or police stations in accordance with the law, local public funeral service industries shall be notified to handle the corpses’ transportation matters, except for those that have been claimed by a family member and have other mortuary served commissioned. Ownerless corpses are not allowed to have referrals nor other mortuary services commissioned to provide services.
After receiving the preceding notice, public funeral homes shall handle the body or commission another funeral etiquette service industry to transport the corpse to the funeral home and handle it in accordance with relevant regulations.
Those who fail to comply with the regulations in the preceding 2 Articles or who have no permission from the family members to transport the corpse may not request any fees.
The handling autonomy statute of ownerless corpses without family members’ claiming mentioned in paragraph 1 shall be conducted by the special municipality or county (city) competent authority for approval.

Burials shall be done in cemeteries. Unless stated otherwise in this Article, ashes or disinterred skeletons shall be stored in ash (skeletons) storage facilities or be cremated. Dead body cremation shall be done in a crematorium or in mobile cremation facilities.

Legal private graves established in accordance with the law or existing graves established before the enforcement of the Grave Establishing Management Regulations may only be repaired as the original graves without increasing the height or square area after the enforcement of the Act.
The usage period of tomb bases of public graves and ash (skeletons) storage facilities established by special municipalities, counties (cities) or township (town, city) competent authorities in accordance with the provisions of Article 28 is also applicable to the usage period and handling methods after the deadline of private graves within the jurisdiction.

Existing graves legally established for ash (skeletons) storage of family members before the enforcement of this Act may be placed in the original grave within the originally planned accommodating number without expanding the scale.
paragraph 1 of the preceding Article is applicable to the repair of the preceding legal graves. Article 28 applies to handling the grave after the deadline and expiration of the usage period.