臺灣地狹人稠，土地資源有限，殯葬用地不足始終是大家需要面對的問題， 因此，我國自民國92 年開始推動舊墓更新與環保多元葬。根據臺北市殯葬管理處 的執行成果統計，106 年於臺北市公墓內實施樹葬者計有1,728 位、實施花葬者計 有1,054 位，而實施海葬者亦有103 位，年年均有些微幅度的成長，代表民眾對 處理身後事的方式，不再僅限於土葬或火化後將骨灰安置於納骨設施。而我國為 表彰國軍官兵生前獻身國家之忠烈精神，於69 年4 月由國防部規劃籌建國軍示範 公墓，自71 年3 月29 日落成起用迄今亦逾35 年，鑑於目前墓、龕穴即將用罄， 且囿於現行水保法、殯葬管理條例及環境影響評估等法令限制，無法另行開發墓 穴及籌建納骨設施，實施環保多元葬即是目前國軍示範公墓殯葬改革中的一種可 行模式，它既滿足了國人入土為安的觀念，也是將逝者與樹融為一體，透過樹葬 使其生命得以延續，得到昇華，亦可使土地不斷循環再使用。

Taiwan is a narrow and small island with very intensive population as well as limited natural resources. The insufficiency of land space for funerals has always been an issue that we must face. According to the statistics done by Taipei City Mortuary Services Office, there were around 1728 deaths that implemented tree burial at the public cemetery in Taipei City in 2017, 1054 deaths adopted flower burial, and 103 deaths utilized sea burial. There has been a slight growth every year, an indication that the public is more open while dealing with the funeral instead of being limited to the notion of burying under the ground or installing the ashes in the accommodation facility after cremation. In order to honor the military soldiers’ loyalty of his/her devotion to the country, the Ministry of National Defense planned the construction of National Military Model Public Cemetery in April, 1980, which has been completed for use since March 29th, 1982. It has been more than 35 years now. Considering the tombs and alcoves are going to run out soon, as well as the regulations of current Soil and Water Conservation, Regulations on Funeral Management, and Environmental Impact Appraisal Law, it won’t be able to develop more tombs and construct more ash-accommodating facilities. As a result, eco-burial is a feasible mode for burial revolution at the military model public cemetery. It not only satisfies people’s thoughts of burial bringing peace to the deceased but, also allows the deceased to become one with the tree. Life is extended through a tree burial, thus upgrading to another level; what’s more, the land can be continuously reused again and again.