Public burials shall be performed in accordance with this Act.

Any person meeting any of the following may have a public burial after said person has died:
1.Defense against external threat or civil riot, with honorable deeds.
2.Defense against disaster, sacrificing oneself for the public, with honorable deeds.
3.Investment in education, with outstanding ethics, serving as an example for others.
4.Writing or invention with a significant contribution worthy of honoring.
5.Engagement in public interest construction that benefits society, worthy of honoring.
6.Provision of diligent and ethical public services, with significant contributions.
7.Other special contributions to the nation and society.

Public burials shall be determined by the municipal or county (city) government and submitted to the Executive Yuan for approval. Alternatively, the decision may be made by a meeting of the Executive Yuan and submitted to the President for implementation by decree.
The cost of a public burial shall be paid by the treasury of each handling authority.

A public burial ceremony office shall be established by the relevant handling authority, for which the articles of association shall be established by the Ministry of the Interior.

The public burial ceremony shall be prepared by the Ministry of the Interior and submitted to the Executive Yuan for approval.

A public burial cemetery shall be established by the municipal or county (city) government in the suburbs of the place where the municipal or county (city) government is located, or another alternative site of choice. The following shall be submitted in writing to the Ministry of the Interior for approval:
1.Location and design plan.
2.Surface of cemetery.
3.Equipment for cemetery.
4.Management and security guards.
5.Funding and budget.

The inside of the public burial cemetery shall be divided into sections and tomb quarters in accordance with the surface. Each unit of tomb quarters shall not exceed 400 square meters.

Any person receiving a public burial shall have a tombstone installed,inscribing the deeds thereof. Any canonization decree shall also be included.

Any person receiving a public burial shall be buried in the public burial cemetery. Any alternative burial location shall be submitted to the municipal or county (city) government, which will further report it to the Ministry of the Interior for reference. However, a tombstone shall still be established inside the public burial cemetery.

On the date of a public burial, the ceremony shall be hosted by staff representing the Ministry of the Interior and the municipal or county (city)government.

A register shall be established for a public burial ceremony, specifying the following:
1.Name, place of birth, date of birth/death and summarized deeds of the person receiving the public burial.
2.Date of approval of the public burial.
3.Date of burial.
4.Number of tomb quarter.
5.Name and address of family members of the person receiving the public burial.

A public memorial shall be organized on every Tomb Sweeping Day in the public burial cemetery. Each municipal or county (city)government shall send staff to host the memorial and local organizations and schools shall send representatives for participation in the memorial.
Family members of the individuals who have received public burials may be invited to participate in the memorial under the previous paragraph.

The rituals and position of the public memorial in the public burial cemetery shall be determined by the Ministry of the Interior.

This Act shall be implemented from the date of publication.