Act of Military Service for Officers and Non-commissioned Officers of the Armed Forces Article 45
If Officers or Non-commissioned Officers have the seniority of Active Service before and after the implementation of the New Pension System, they shall be calculated jointly.
中文原文 陸海空軍軍官士官服役條例第45條
軍官、士官在退撫新制施行前後，均有現役年資者，應前後合併計算。