Due to the continuing trend towards an aging population and declining birthrate in Taiwan, the funeral customs of the younger generation paying their condolences to their elders is an expression of filial piety, and is necessary to reinforce morality. The Executive Yuan Council of Labor Affairs amended the Regulations of Leave-Taking of Workers on 14 October 2011, allowing a three day bereavement leave in the event of the death of a great grandparent.

Prior to this amendment, the Regulations did not address applying for leave in the event of the death of a great grandparent. If a worker wished to pay his/her condolences, he/she must apply for a personal leave or a special vacation.