Act of Preferential Treatment for Military Personnel and Their Dependents Article 18
The MND shall prescribe measures for the treatment of dependents of active service personnel who are missing in action or taken prisoner while engaged in combat or performing official duties, and who either remain loyal under captivity or whose status remains unclear.
中文原文 軍人及其家屬優待條例第18條
現役軍人因作戰或服公務失蹤被俘後，忠貞不屈或情況不明者，其家屬之待遇處理辦法，由國防部定之。