Criminal Code of the Republic of China Article 247Jan. 15, 2020

A person who damages, abandons, insults or steals a corpse shall be sentenced to imprisonment for not less than six months but not more than five years. "A person who damages, abandons or steals the bone, hair, burial articles or cremated remains of a deceased person shall be sentenced to imprisonment for not more than five years. "An attempt to commit an offense specified in one of the two preceding paragraphs is punishable.

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