Act of Military Service for Officers and Non-commissioned Officers of the Armed Forces Article 46
Under the seniority of service before the implementation of the New Pension System, the retirement pay, medal award bonus, honored bonus, dependent money in lieu of kind, and the retirement payment by participating the military insurance under seniority before the implementation are allowed to be included in the preferential interest deposits handled by Bank of Taiwan Co., Ltd. based on the standard of the original regulations before the implementation.The regulations for applicable targets, conditions, amount, interest rate, period, interest difference supplement, pledged loan, and other relevant matters for the preferential interest deposits of the retirement pay, medal award bonus, honored bonus, dependent money in lieu of kind, and retirement payment under military insurance provided in the preceding Paragraph will be stipulated by Ministry of National Defense together with Ministry of Finance and then reported to the Executive Yuan for review.For those who save money under the preferential interest deposits in accordance with Paragraph 1, if they have any of the situations that the Retirement Severance Pay shall be terminated or the titles of receiving payment are forfeited in accordance with the proviso of Paragraph 1 of Article 33, or Articles 34, 40, 41, the preferential interest deposits shall be suspended simultaneously and will be revived when the reason of termination or forfeiture disappeared.For those who meet the requirements of receiving the retirement pay or alimony before the implementation of the New Pension System, the rate of preferential interest from the retirement pay and retirement payment paid under the military insurance shall be subject to the following:Subparagraph 1 For those who have monthly preferential savings interest for the sum of retirement pay and military insurance retirement payment higher than the total sum of level 1 basic pay of Second Lieutenant and professional payment:Item 1 The Principal corresponded to preferential savings interest for the total sum of the level 1 basic pay of Second Lieutenant and professional payment is counted for interest with 18% yearly interest.Item 2 If exceeds the Principal corresponded to preferential savings interest for the total sum of the level 1 basic pay of Second Lieutenant and professional payment, their preferential savings interest is handled in accordance with the following regulations:i. Those from the first year to the second year after the implementation date are with 12% of yearly interest.ii. Those from the third year to the fourth year after the implementation date are with 10% of yearly interest.iii. Those from the fifth year to the sixth year after the implementation date are with 8% of yearly interest.iv. Those from seven years after the implementation date are with 6% of yearly interest.Subparagraph 2 If monthly income of the sum of retirement payment and military insurance retirement payment does not exceed the total sum of the level 1 basic pay of Second Lieutenant and professional payment, or being injured or disabled due to fighting in the war or public service, or being Officers and personnel who receive pension or alimony with ranks below colonel, that are over 85 years old before the amendment of this Act, the payment shall be calculated based on 18% of yearly interest.For those with deficiency reduction distributed in ten years in accordance with Paragraph 3 of Article 26, their preferential interest deposits principal shall be returned to the person in the 11th year, and the pension shall be given in accordance with the standards in Paragraph 2 of Article 26.
中文原文 陸海空軍軍官士官服役條例第46條
退撫新制實施前服役年資，依實施前原規定基準核發之退伍金、勳獎章獎金、榮譽獎金、眷補代金及實施前參加軍人保險年資所領取之退伍給付，得由臺灣銀行股份有限公司辦理優惠存款。
前項退伍金、勳獎章獎金、榮譽獎金、眷補代金及軍人保險退伍給付優惠存款之適用對象、辦理條件、金額、利率、期限、利息差額補助、質借及其他相關事項之辦法，由國防部會商財政部擬訂，報行政院核定之。
依第一項規定辦理優惠存款者，如有第三十三條第一項但書或第三十四條、第四十條、第四十一條規定應停止或喪失領受退除給與情事者，其優惠存款應同時停止辦理，並俟停止原因消滅時恢復。
退撫新制施行前符合支領退伍金或贍養金者，其退伍金與軍人保險退伍給付之優惠存款利率，依下列規定辦理：
一、退伍金與軍人保險退伍給付合計之每月優存利息高於少尉一級本俸及專業加給合計數額者：
（一）少尉一級本俸及專業加給合計數額之優存利息相應之本金，以年息百分之十八計息。
（二）超出少尉一級本俸及專業加給合計數額之優存利息相應之本金，其優存利率依下列規定辦理：1.自施行日起第一年至第二年，年息百分之十二。
2.自施行日第三年起至第四年，年息百分之十。
3.自施行日第五年起至第六年，年息百分之八。
4.自施行日第七年以後，年息百分之六。
二、退伍金與軍人保險退伍給付合計之每月所得未超過少尉一級本俸及專業加給合計數額，或因作戰或因公致傷、身心障礙，或本條例修正施行前年滿八十五歲以上之校級以下軍官、士官，支領退休俸或贍養金人員，照年息百分之十八計算。
依第二十六條第三項規定分十年調降差額者，其優惠存款本金於第十一年發還本人，並依第二十六條第二項標準發給退休俸。
前項退伍金、勳獎章獎金、榮譽獎金、眷補代金及軍人保險退伍給付優惠存款之適用對象、辦理條件、金額、利率、期限、利息差額補助、質借及其他相關事項之辦法，由國防部會商財政部擬訂，報行政院核定之。
依第一項規定辦理優惠存款者，如有第三十三條第一項但書或第三十四條、第四十條、第四十一條規定應停止或喪失領受退除給與情事者，其優惠存款應同時停止辦理，並俟停止原因消滅時恢復。
退撫新制施行前符合支領退伍金或贍養金者，其退伍金與軍人保險退伍給付之優惠存款利率，依下列規定辦理：
一、退伍金與軍人保險退伍給付合計之每月優存利息高於少尉一級本俸及專業加給合計數額者：
（一）少尉一級本俸及專業加給合計數額之優存利息相應之本金，以年息百分之十八計息。
（二）超出少尉一級本俸及專業加給合計數額之優存利息相應之本金，其優存利率依下列規定辦理：1.自施行日起第一年至第二年，年息百分之十二。
2.自施行日第三年起至第四年，年息百分之十。
3.自施行日第五年起至第六年，年息百分之八。
4.自施行日第七年以後，年息百分之六。
二、退伍金與軍人保險退伍給付合計之每月所得未超過少尉一級本俸及專業加給合計數額，或因作戰或因公致傷、身心障礙，或本條例修正施行前年滿八十五歲以上之校級以下軍官、士官，支領退休俸或贍養金人員，照年息百分之十八計算。
依第二十六條第三項規定分十年調降差額者，其優惠存款本金於第十一年發還本人，並依第二十六條第二項標準發給退休俸。