Enforcement Statute for Substitute Services Article 45-1
If the insured's family dependents died as a result of illness or accidental injury, the funeral benefit shall be given according to the following bases:1. Parents and spouses: three bases.2. Funeral benefit for children:(1) Those who have reached the age of 12: two bases.(2) Those who have made birth registration and are under the age of 12: one base.When the number of the insured who meet the same funeral benefit is larger than one, they should negotiate with one another, and the funeral benefit shall be verified and claimed for by one representative chosen from among them; and shall not be changed after the claim is done.Claiming for the funeral benefit when the biological father, adoptive father or the biological mother, the adoptive mother dies, the expression of one thing is the exclusion of the other.
中文原文 替代役實施條例第45-1條
被保險人之眷屬因疾病或意外傷害而致死亡者，依下列基準，給與喪葬津貼：
一、父母及配偶，給付三個基數。
二、子女之喪葬津貼如下：
（一）年滿十二歲者，給付二個基數。
（二）已為出生登記且未滿十二歲者，給付一個基數。
符合請領同一眷屬喪葬津貼之被保險人有數人時，應自行協商，推由一人檢證請領；具領之後，不得更改。
被保險人之父、養父或母、養母死亡時，其喪葬津貼僅能擇一請領。
一、父母及配偶，給付三個基數。
二、子女之喪葬津貼如下：
（一）年滿十二歲者，給付二個基數。
（二）已為出生登記且未滿十二歲者，給付一個基數。
符合請領同一眷屬喪葬津貼之被保險人有數人時，應自行協商，推由一人檢證請領；具領之後，不得更改。
被保險人之父、養父或母、養母死亡時，其喪葬津貼僅能擇一請領。