論設置殯葬設施之法律管制：以私立殯葬設施之申請設置為例

殯葬作為人民生活不可忽略的一部分，性質上屬國家任務，國家有義務設置殯葬設施，提供適當殯葬場所供安置先人遺骸，且基於殯葬設施之公共性、永續性及土地稀有性，原則應以公辦為之，例外須於符合管制義務及擔保責任等要求下，始得開放由民間辦理。此外，殯葬事務特別是殯葬設施之設置，可再透過「中央與地方任務」劃分，並以「共同辦理事項」來理解，中央採取框架性立法，由地方因地制宜設計更細緻、具體之規範。本文以上述討論進行開展，從業者興辦角度出發，透過具體案例－苗栗縣後龍鄉福祿壽殯葬園區，檢視實際設置此類鄰避性設施，法規範上有何流程及要件，並嘗試提出制度上缺失之處，討論殯葬設施設置程序中較有爭議者：開發許可制度上突破計畫管制、多階段行政程序間之拘束關係不明、民眾參與不足、距離要件之妥適性，及討論苗栗縣殯葬管理自治條例是否牴觸中央法律等問題。除了檢視現行法下設置殯葬設施之問題，由於我國殯葬設施最遠可以追溯到明清時期，至日治時期便有廣泛設置私人墓地及寺廟納骨等情形，從法規範演變亦可發現，規範上是由寬鬆到嚴格，法規範過渡中造成諸多與新法不合之既有違法現況，本文除討論既有現況所生爭議外，並嘗試檢討現行法規之處理方式，如既有濫葬及寺廟納骨等問題。

關鍵字

殯葬管理條例；國家任務；多階段行政程序；民眾參與；地方法牴觸中央法；寺廟納骨

並列摘要

Funerals, as an indispensable part of people’s lives, are essentially state tasks. The state is obliged to set up funeral facilities and provide appropriate funeral sites for the placement of ancestors’ remains. Based on the publicity, sustainability and land rarity of funeral facilities,funerals tasks should be finished by state in principles, exceptions must be state meet the requirements of regulatory obligations and guarantee responsibilities so that these tasks can open to the private sector. In addition, funerals tasks, especially the setting of funeral facilities, can be understood through the division of tasks between the “central and local governments”, and can be understood as the “jointly handling matters”,which central governments adopt framed legislation and local governments design more detailed and specific specifications. This article will discuss from the perspective of practitioners, through a specific case-Fulu Shou Funeral Park in Houlong Township, Miaoli County. Examining the legal procedures of installation of such NIMBY facilities, this article tries to propose the lack of the legal system,that development permit break through planning system, unclear constraints between multi-stage administrative procedures, insufficient public participation, appropriateness of distance requirements, and discuss whether Miaoli self-government ordinances for funeral management have violated the central laws. Since the funeral facilities in Taiwan can be traced back to the Ming and Qing Dynasties, private cemeteries and columbarium set up in temples were widely installed during the Japanese colonial period. From the evolution of law, it can also be found that the legal regulations are from loose to strict, the transition of laws and regulations has caused many existing illegal situations that are inconsistent with the new law. In addition to discussing the disputes arising from the existing situation, this article attempts to review the handling of the current regulations, such as the existing indiscriminate burial and columbarium set up in temples.

並列關鍵字

Mortuary Service Administration ； State Tasks ； Multi-Stage Administrative Procedures ； Public Participation ； Local Laws Conflict with State Laws ； Columbarium Set Up in Temples