殯葬管理條例對於殯葬服務業者的經營資格，有許多的限制，這些限制大多是「前科」的限制，然而，限制有某些前科者不得經營殯葬服務業，乃是法律對於人民職業選擇自由加以限制，必須通過憲法工作權中職業選擇自由之判斷基準檢視，方能取得合憲的結果，如此的限制才具有正當性基礎，本文透過文獻分析發現，這些限制有許多無法通過合憲性檢視，必須盡速加以修正，才不會造成禁止範圍過寬，而侵害人民權益。本文認為應該對有前科者從業進行一定的限制，但要根據其所犯前罪的種類與性質來做不同的限制，方能通過合憲性檢視。

There are many qualifications restrictions to funeral service providers in Funeral Regulations. These restrictions are mostly restricted the providers from having criminal records. However by limiting the people who have criminal records not to operate funeral services, are limiting people’s freedom of choosing their occupations through the measures of laws and regulations. This can be constitutional, only by reviewing through the standard of freedom of occupation, which is in the constitution, and only by meeting this standard, can the restriction be justified. Through the analysis of literature, this paper discovered that there are many unconstitutional limitations, and need to be amended as soon as possible, in order to avoid violation to the constitution, and caused damage to people’s rights. This paper believes that there should be a certain level of restriction for people with criminal records to operate funeral service business, but the restriction should be based on the nature of the crimes committed, in order to meet with the standards of constitutionality.