With social changes, as well as space and time shift, base on improved animal rights and environment hygiene conditions in our society, many nations have implemented or appealed for legislative on pet animal welfare and dead body treatment. In this research, in view of dead animal bodies still processed by complying Waste Clean-up Law, there are also some rural customs with animal dead bodies hung on trees or flown in rivers. This situation does not only impede land eternal management but also menace peoples'' health. This research is based on animal rights and attachment relation theories. Through secondary data analysis and telephone interview, the research is aimed to the elevation of pet status and the relation changes between pets and pet keeps. Furthermore, it is meant to understand the necessity for pet funerals. The well-planned pet funeral systems can be established by complying with system shift theories. In addition, the on-site interview is implemented to understand the difficulty in business management and currently legal defects. Finally, the research is further added with telephone interview to know about the opinions from governmental administration agents, funeral operators and instructors for funeral regulations with the reference to firmly establish legal systems for pet funerals and ideas from government authorization concerned. As it is found from research results, currently, numerous pet keepers treat their own pets like a person in a personalized way. When pets are viewed as a family member of keepers, if the dead animal bodies of pets are processed by complying with Waste Clean-up Law, it will be naturally far beneath general demands from the public. Although there have been numerous funeral facilities available for pets, impeded by current laws, it really comes with the difficulty to apply for business running management. In consideration of system design, legalizing systems and responsibilities are featured with different advantages and disadvantages. In this research, it is recommended with a better way, namely the independent legalization. Governmental responsibilities legally due to civil affair units will be more favorable.