To operate funeral facilities, special municipalities, counties (cities) or township (town, city) competent authorities may establish funeral facility management agencies (institutions) or place a janitor in charge of the management of the funeral facilities.
The aforementioned funeral facilities are allowed to be operated by commissioned private sector when necessary.

The various low-income households, who are listed by the special municipality or county (city) governments, do not need to pay usage and management relative fees when using the following public mortuary facilities that are operated by the special municipality, county(city) or township (town, city) competent authorities, or entrusted to the private sector to operate , act as an agent, or manage:
1. Crematorium.
2. Ash (skeletons) storage facilities.
The special municipality and county(city) competent governments shall undertake to specify the aforementioned free-charging standards for usage of ash (skeletons) storage facilities.

Police officers, voluntary police, civil defense personnel, firefighters, voluntary firefighters, or other personnel engaged in public service in accordance with the law, who die in the line of duty and use public funeral facilities, shall be exempt from fees.
The standards for the aforementioned fee exemption shall be determined by the municipal or county (city) government.

To operate a private funeral facility or to be entrusted to operate a public funeral facility, the relevant documents shall be prepared and submitted to the special municipalities, county (city) competent authorities for approval under the jurisdiction where the funeral facility is located.
After being licensed to operate a funeral facility in accordance with the preceding paragraph, the competent authority of the special municipalities, county (city) shall revoke its license if the funeral facility has no business facts or ceases to operate.
The required relevant documents mentioned in paragraph 1 shall be determined by the competent authority of the central government.

Operators of funeral homes and crematoriums are allowed to apply for the usage of mobile cremation facilities to the special municipality or county (city) competent a authority for approval to operate their cremation business. Cremation sites are limited to legitimately established funeral facilities and the scope within what is approved by the competent authorities of the special municipality or county (city).
The establishing benchmarks, management functions, equipment and the management manual of formerly mentioned funeral facilities shall be conducted by the central competent authorities for approval in conjunction with other relevant authorities.

Independently established ceremony halls and mourning halls shall not be available for corpse processing, holding coffins, or burial ceremonies. Except for holding memorial and worship ceremonies, no coffins with corpses are allowed to be in the hall.

Public cemeteries shall not accept corpses or ashes that have not been issued a burial permit. Ashes (skeletons) storage facilities shall not accept or store ashes (skeletons) that are not accompanied by a cremation permit, exhumation permit, or other relevant certificates. Crematoriums or mobile cremation facilities shall not cremate bodies without a cremation permit. Re-interments in accordance with the law are not subject to this restriction.
Those who apply for a burial or cremation permit shall prepare and submit the death to the special municipality, city or township (town, city) competent authority for approval or authorities commissioned. Those who plan to have a burial or cremation at a county established and operated cemetery or crematorium shall submit the application to the county competent authority for approval.

Public cemeteries shall be divided in burial regions according to the terrain. Each region shall have several tomb bases delineated and numbered. Each tomb base area shall not exceed eight square meters. However, for burials with more than two coffins, four feet is allowed in order to gain space for each increased coffin. The land area of each urn (tank) for ash burials shall not exceed 0.36 square meters.
To conserve land use, special municipality and county (city) competent authorities are allowed to reduce the land area mentioned in the preceding paragraph with considerations of the actual need.

When burying coffins, the surface of the coffin shall be at least seventy centimeters deep below the ground level, the top of the grave shall not exceed one meter and fifty centimeters above the ground level, and the grave shall be tightly sealed. However, those with local customs or special geological conditions who have reported to the special municipality or county (city) competent authority and gained approval may not be subject to this restriction. The maximum height of the tomb stone shall not exceed two meters above the ground.
Ash burials shall be done in planar. Since those can be done due to public art modeling designs with the approval from the special municipality or county (city) competent authorities, they are not subject to this restriction.

Special municipalities, counties (cities) or townships (towns, cities) competent authorities are allowed to stipulate the permitted usage time of public cemetery tomb bases and ashes (skeletons) storage facilities through the legislature at the same level. When the aforementioned permitted usage time of the tomb bases for body burial has ended, the bereaved families shall be notified to retrieve the remains and deposit them in ashes (skeletons) storage facilities or have them cremated. When the permitted usage time of the tomb bases for ash burial in ashes (skeletons) storage facilities has ended, the bereaved families shall be notified to have the ashes scattered, deposited or dealt with by some other method in accordance with the provisions. If there is no surviving family or the surviving family does not dispose of the ashes, the operator shall store the ashes in the ashes (skeletons) storage facilities or dispose of the ashes by other means.

Coffins, corpses or ashes (skeletons) in graves in public cemeteries cannot be disinterred without a disinterment permit issued by special municipalities, counties (towns, cities) competent authorities or the appointed authorities. Re-interments in accordance with the law are not subject to this restriction.

Ownerless graves in public cemeteries or other publicly owned land in the area of the special municipalities, counties (cities) or townships (towns, cities) competent authorities shall be cremated or have the ashes (skeletons) deposited in ashes (skeletons) storage facilities after a three-month announcement and when disinterment is determined necessary.

Public funeral facilities with one of the following circumstances shall plan to have renewal, to move and renew, or move after the approval of the special municipality or county (city) competent authorities. Those matters handled by the special municipality or county (city) competent authority shall report to the central competent authority for future reference:
1.Inadequate for use.
2.Unusable in whole or in part after a natural disaster
3.All or part of the terrain changes.
4.Other special circumstances.
Those funeral facilities involving establishment, land expansion, building expansion or rebuilt shall be handled in accordance with the provisions of Article 6.
The renewal or relocation plan of private funeral facilities that meet the requirements of the paragraph 1 shall be reported to the competent authorities of municipalities and counties (cities) directly under the jurisdiction for approval.

Public funeral facilities that can no longer be used due to changes of circumstances or special circumstances shall draft an annulment plan and submit it to the special municipality or county (city) competent authorities for approval. Those handled by the special municipality or county (city) competent authority for approval shall be reported to the central competent authority for approval for future reference.
The preceding annulment plan shall contain the following items:
1.The name and location of the funeral facility
2.Reason for abolishment
3.Scheduled date of abolishment
4.Current usage status of the funeral facilities
5.Aftermath handling measures
Public cemeteries or ashes (skeletons) storage facilities can be abolished after the completion of the move.

Public cemeteries and ashes (skeletons) storage facilities shall have a permanently preserved register with the following items:
1.Number of tomb bases or columbarium
2.Burial or storage dates
3.The name, sex, place of birth, date of birth and death date of the buried body.
4.The name of the owner or depositor, his/her national identity card number, place of birth, address and relationship to the buried body.
5.Other to-be-recorded matters specified by the competent authority for approval

All facilities within funeral facilities shall be properly maintained by the operators.
If there is any damage in graves within the cemetery or the ashes (skeletons) cabinet in the ashes (skeletons) storage facilities, the operators shall notify the owner or depositor. .

The fee the operator of the private cemetery or columbarium charges the handlers shall include management fees and have a special account established by the management fees for specific usage. Private cemeteries or columbarium established prior to the enforcement of this Act shall do the same.
The management fee mentioned in the preceding paragraph shall not be less than 12% of all expenses paid by the consumer according to the contract, with 65% designated for daily expenditures and 35% for emergency expenditures. The operator of the private cemetery or columbarium shall establish separate accounts for daily and emergency expenditures in financial institutions, and the management fee shall be deposited into the respective accounts.
The amount of charged management fee, method of charging and usage in the paragraph 1 shall be clearly stated in the written contract of funeral facilities operators.
The establishment, deposit, expenditure, management, checks, conditions for the use and emergency expenditures, and other matters in compliance with the Account mentioned in paragraph 2 shall be prescribed by the central competent authority.

The purposes of the daily expenditure account are limited to covering necessary and direct expenses for maintaining and managing the facility, limited to the following:
1.Ensuring the safety and cleanliness of the facility.
2.Organizing memorial events.
3.Internal administrative management.
4.Expenses required for fire insurance and earthquake insurance as stipulated in Article 35-2.
The usage of the emergency expenditure account is limited to the repair and aftermath expenses of the facility under the following circumstances:
1.Private cemeteries or columbarium are damaged and rendered unusable due to disasters specified in the Disaster Prevention and Rescue Act.
2.After the operator of private cemeteries or columbarium is declared bankrupt by the court and no other entity takes over the facility, or the operator neglects management, leading to the inability to operate normally.
The management fee is specifically designated for the management and maintenance expenses of private cemeteries or columbarium and is held in trust by operators on behalf of consumers.
The management fee cannot be used as a subject for offsetting, withholding, providing collateral, or forced execution.
In the event of the bankruptcy of operators of private cemeteries or columbarium, the management fee does not become part of the bankruptcy estate.
Expenses incurred by operators in the operation of private cemeteries or columbarium, individualized services based on consumer requests, or fees collected separately for specific services shall not be covered by the management fee.

Operators of private cemeteries or columbarium shall designate the buildings within their operated cemeteries or columbarium as the subject of insurance, and shall take out fire insurance and earthquake insurance. Within three working days from the date of receiving the insurance compensation from the insurance company, they shall deposit the insurance compensation into the emergency expenditure account.
The insurance amount for the mentioned in the preceding paragraph shall be determined as not less than the actual cash value of the building or 30% of the reconstruction cost of the building, whichever is higher.

For public cemeteries or columbarium established with public funds or other government funds, the usage fees collected from grave owners and depositors shall allocate 7% to a special account within the public or government fund for separate accounting and management. The utilization of these funds shall follow the methods specified in the fourth paragraph of Article 35. Without legal authorization, the funds shall not be disbursed to the treasury or used for other purposes.

(repealed)

Operators of private cemeteries or columbarium shall establish a special ledger, detailing the income and expenditure of the management fee for each month of the current year, to be placed in the service center of the facility and published on the website for stakeholders to review. The ledger shall be updated within twenty days after the end of each month.
Operators of private cemeteries or columbarium shall prepare a monthly list of the total fees collected and management fees received, and submit it to the competent authority of the municipality or county (city) for inspection within fifteen days after the end of each quarter.
Operators of private cemeteries or columbarium shall submit the annual financial statements of the daily expenditure account and emergency expenditure account for audit by certified public accountants. The audit report, along with the financial statements, shall be submitted to the competent authority of the municipality or county (city) for inspection within five months after the end of the fiscal year.
The competent authority of the municipality or county (city) shall publish information on the total amount of management fees allocated by operators for each quarter on its website. The authority shall also hire accountants to review the audit reports and financial statements submitted by operators.

If a private cemetery or columbarium falls under the circumstances mentioned in the first subparagraph of the second paragraph of Article 35-1, the operator may withdraw funds from the emergency expenditure account only after submitting a plan for resuming operations or aftermath to the competent authority of the municipality or county (city) for approval and providing the approved letter to the financial institution.

If operators of private cemeteries or columbarium fall under the circumstances specified in the second subparagraph of the second paragraph of Article 35-1, the competent authority of the municipality or county (city) shall assist consumers using such cemeteries or columbarium in forming an organization for the protection of their rights and interests to handle matters related to their rights and interests.
After the occurrence of the situation mentioned in the preceding paragraph, the competent authority of the municipality or county (city) shall request financial institutions in writing to transfer all remaining funds from the daily expenditure account and emergency expenditure account to a special account opened by the competent authority or its designated organization, and the competent authority or its designated organization may withdraw funds from the account for expenses related to the maintenance, management, or aftermath of the funeral facility.
The expenditures from the special account opened by the competent authority or its designated organization, in the situation described in the second paragraph, shall be subject to the provisions of the second paragraph of Article 35-1.
In the case where the facility, under the circumstances specified in the second paragraph, is permitted by the competent authority of the municipality or county (city) to be taken over and operated by another funeral facility operator, the original competent authority or its designated organization shall transfer the remaining funds in the special account it opened to the daily expenditure account and emergency expenditure account opened by the taking-over operator.

(repealed)

For the management fee accounts established prior to the implementation of the amendments on December 8, 2023, operators shall change them to the daily expenditure account specified in the Paragraph 2 of Article 35 within one month after the amendment takes effect.
For the funeral facility management and operation funds allocated before the implementation of the amendments on December 8, 2023, the competent authority of the municipality or county (city) shall, within three months after the amendment takes effect, transfer the remaining funds in proportion to the allocated amount into the emergency expenditure account specified in the Paragraph 2 of Article 35, or the public property fund account specified in Article 35-3, or other government fund accounts.
For the funeral facility management and operation funds not allocated for the five years preceding the announcement of the amendments on [mm dd, yyyy], private operators or operators of public cemeteries or columbarium established with public funds shall, within six months after the amendment takes effect, allocate the funds to the emergency expenditure account or allocate the necessary expenses to the public property fund or other government fund accounts. In cases of financial difficulties, with approval from the competent authority of the municipality or county (city), the allocation may be phased over three years.
Operators who fail to allocate the required funds as specified in the preceding paragraph shall be given a three-month grace period by the competent authority of the municipality or county (city) for improvement. If the violation persists after the deadline, the authority may order the cessation of selling grave sites or columbarium and refer the case for administrative enforcement. If the operator continues to sell without compliance, the permit for operating the funeral facility management shall be revoked.

Special municipality and county (city) competent authorities shall regularly audit the management of funeral facilities in their respective jurisdiction with evaluations and rewards.
The autonomous regulations of the preceding audit, evaluation and reward shall be conducted by the special municipality or county (city) competent authority.

Graves that impede military facilities, public health, urban development, or other public interests due to circumstance changes can have re-interment after determination by the industry competent authority informed by the special municipality or county (city) competent authorities. However, those announced as monuments are not subject to this restriction.
Legal graves that must hold re-interment as mentioned in the preceding paragraph shall be given re-interment compensation. The paying benchmark of compensation shall be conducted by the special municipality or county (city) competent authorities. The re-interment of illegal graves may be issued a re-interment dole. The requirements and standards shall be determined by the special municipality or county (city) competent authorities.

Public cemeteries operated and managed by special municipalities, counties (cities) or townships (towns, cities) can be completely or partially banned from burials after announcement for renewal, move, annulment or other public service welfare demands.
Complete or partial cemeteries that are announced to be banned from burials shall not have any bodies or ashes buried during the banned period.
The announcement of paragraph 1 by the competent authorities of the township (town, city) shall be submitted to the competent authority of the county for reference.

Re-interments shall be handled by special municipalities, counties (cities) or township (town, city) competent authorities in accordance with the following procedures:
1.Re-interment handled by the family within the announced period: The re-interment period shall be at least three months from the date of the announcement.
2.To set up a sign in front of the graves that needs re-interment.
3.Notify the owner of the tomb in writing. No notice is needed for ownerless tombs.
If the tomb owner or handler fails to hold the re-interment within the period, the tombs can be handled in accordance with the regulations in Article 30, unless applications are issued due to special circumstances and approved by special municipalities, counties (cities) or township (town, city) competent authorities for extension.