For seniors that have no dependents and are on public-fund support and have been referred to this center by the country-city government, their funeral treatment will be based on the regulations of the “Guidelines on Funeral Treatments of Deceased Residents on Public Fund Support in Social Welfare Institutions Under the Jurisdiction of the Ministry of Health and Welfare”. During residency, the center will assist the senior residents to draft wills and specify handling of funerals and inheritance, which will act as the basis of the center’s funeral assistance. Currently, all deceased residents will be cremated and their ash remains moved to an ash tower. Their memorial tablets will then be moved into a temple, and annual remembrance ceremonies will be held.