To implement funeral facilities management, promote the cemetery park and funeral facilities service quality and encourage cremation, the competent authorities shall establish plans and draft a budget for implementation.

To handle the establishment of funeral facilities, operations, ash scattering, planting scope delineation, and other related matters, special municipality and county (city) competent authorities may invite experts and scholars, impartial individuals or personnel for consideration or advice.

Graves, ash (skeletons) storage facilities and cremation facilities of monasteries, temples and religious groups established before the enforcement of this Act may continue usage. Damaged parts are allowed to be repaired with an increase to the height and area.
Monasteries and temples built privately before the enforcement of this Act and that have changed their registration to a fundraising organization are allowed to apply the preceding regulation.

Funeral etiquette service industries that have reached a certain scale as mentioned in paragraph 3, Article 45 may continue to operate for three years after the enforcement of paragraph 2, Article 45. The certificate of the funeral instructor shall be submitted to the competent authorities for future reference before the expiry of the period in order to continue business operations.

The Enforcement Rules of the Act shall be prescribed by the central competent authority for approval.

The enforcement date of this Act shall be determined by the Executive Yuan.