Enforcement Statute for Substitute Services Article 31

Where a male citizen in the Substitute Services has been missing and left his whereabouts unknown for up to one (1) year if missing inland and for up to six (6) months in full if missing in the sea or in the air, relief pay shall be granted in the terms equivalent to death in line of duty.Where a male citizen in the Substitute Services has been missing in reasons beyond the preceding paragraph and has been promulgated dead by court, relief pay shall be granted in the terms equivalent to death of accident. Provided, however, that the relief is denied whenever the missing draftee of substitute service is proved having committed criminal act.The relief order on death shall be revoked for any male citizen taking substitute service having been completed with the formalities to collection the relief under the preceding two paragraphs is later found not dead, and have deserted or returned home without report, the relief pay shall be retrieved and the male citizen in the Substitute Services shall be referred to prosecution.
中文原文 替代役實施條例第31條
替代役役男因公失蹤,在地面滿一年、在海上及空中滿六個月查無下落者,依因公死亡辦理撫卹。
前項以外之失蹤人員,經法院為死亡之宣告者,依意外死亡辦理撫卹。
但失蹤人員經查明有犯罪行為者,不予撫卹。
依前二項辦理撫卹經查明並未死亡者,應註銷其死亡撫卹令,已發之撫卹金得免追繳。
但意圖逃亡或歸後不報,除追繳外,並依法究辦。

English translation for reference only; the Chinese text prevails. Not legal advice.