Act of Military Service for Officers and Non-commissioned Officers of the Armed Forces Article 54
All payment stipulated in this Act will be paid by the Pension Fund. However, the following items shall be budgeted and paid by the VA Commission:Subparagraph 1 Subparagraph 1 of Paragraph 1 of Article 26.Subparagraph 2 The retirement pay stipulated in Subparagraph 1 of Paragraph 2 of Article 26.Subparagraph 3 The alimony stipulated in Subparagraph 3 of Paragraph 2 of Article 26 of which the expenses of the fund are not paid.Subparagraph 4 The additional one-off retirement pay stipulated in Paragraphs 7 and 8 of Article 26.Subparagraph 5 The Lump Sum Relief Payment stipulated in Article 27.Subparagraph 6 The Retirement Severance Pay during the period of capture to the personnel returned from capture stipulated in Paragraph 2 of Article 30.Subparagraph 7 The portion of the Retirement Severance Pay not yet received stipulated in Subparagraph 1 of Paragraph 1 of Article 31.Subparagraph 8 The outstanding performance bonus given stipulated in Article 32.Subparagraph 9 The increased expenses due to altering to one-off retirement pay stipulated in Article 36.Subparagraph 10 The expenses required for preferential interest stipulated in Article 46.Subparagraph 11 The additional one-off compensation stipulated in Article 47.Subparagraph 12 The expenses required stipulated in Article 48.Subparagraph 13 The expenses required stipulated in Article 49.After the deduction from the income of retirement or discharge of Officers and Non-commissioned Officers in accordance with Paragraph 3 of Article 26 and Paragraph 4 of Article 46, the pension expenses saved therefrom each year shall be fully contributed to the Pension Fund and cannot be used for other purposes.The amount contributed to the Pension Fund in accordance with the preceding Paragraph is determined by the Ministry of National Defense together with VA Commission before March 1 of the next year upon the reduction of monthly income of retirement or discharge of the retired Officers and Non-commissioned Officers and then the managing authority of the Pension Fund will list the amount in the budget for the next year according to budgetary procedures and VA Commission shall appropriate budgets to contribute after completing the legislative approval.The amount contributed every year stipulated in the preceding Paragraph shall be announced to the public on the website regularly by managing authority of the Pension Fund.The aggravation of financial gap of the Pension Fund caused by the military’s cooperation with the simplification policy of government organizations, after the amendment of the Act, shall be contributed from the budges made by VA Commission distributed in ten years; 20 billion dollars shall be listed biennially and the total amount contributed will be 100 billion dollars.After the implementation of New Pension System, the deficiency of the pension stipulated in Subparagraph 2 of Paragraphs 2 of Article 26 and Paragraph 3 will be paid pro rata by the Pension Fund and VA Commission, and the proportion will be determined by the Ministry of National Defense together with the VA Commission.
中文原文 陸海空軍軍官士官服役條例第54條
本條例所定給與，由退撫基金支付。
但下列項目，由輔導會另行編列預算支付：
一、第二十六條第一項第一款。
二、第二十六條第二項第一款之退伍金。
三、第二十六條第二項第三款未繳納基金費用之贍養金。
四、第二十六條第六項、第七項加發之一次退伍金。
五、第二十七條發給之俸給總額慰助金。
六、第三十條第二項被俘歸來人員，在被俘監管期間之退除給與。
七、第三十一條第一項第一款原未領退除給與部分。
八、第三十二條一次發給之功績獎金。
九、第三十六條改支一次退伍金所增之經費。
十、第四十六條規定之優存利息所需經費。
十一、第四十七條一次增給之補償金。
十二、第四十八條規定所需之經費。
十三、第四十九條規定所需之經費。
軍官、士官退除所得依第二十六條第三項及第四十六條第四項規定扣減後，每年所節省之退撫經費支出，應全數挹注退撫基金，不得挪作他用。
前項挹注退撫基金之金額，由國防部會同輔導會於退伍除役軍官、士官每月退除所得調降後之次年三月一日前確定，再由退撫基金管理機關依據預算程序，編列為下一年度預算，並由輔導會編列預算挹注，於年度預算完成立法程序後撥付之。
前項每年度之挹注金額，由退撫基金管理機關定期上網公告之。
國軍因配合政府組織精簡政策，致退撫基金財務缺口擴大，由輔導會自本條例修正施行後，分十年編列預算，每兩年編列二百億元，總額一千億元挹注之。
退撫新制施行後，第二十六條第二項第二款之退休俸及第三項之差額，由退撫基金及輔導會按比率支付，其比率由國防部會同輔導會定之。
但下列項目，由輔導會另行編列預算支付：
一、第二十六條第一項第一款。
二、第二十六條第二項第一款之退伍金。
三、第二十六條第二項第三款未繳納基金費用之贍養金。
四、第二十六條第六項、第七項加發之一次退伍金。
五、第二十七條發給之俸給總額慰助金。
六、第三十條第二項被俘歸來人員，在被俘監管期間之退除給與。
七、第三十一條第一項第一款原未領退除給與部分。
八、第三十二條一次發給之功績獎金。
九、第三十六條改支一次退伍金所增之經費。
十、第四十六條規定之優存利息所需經費。
十一、第四十七條一次增給之補償金。
十二、第四十八條規定所需之經費。
十三、第四十九條規定所需之經費。
軍官、士官退除所得依第二十六條第三項及第四十六條第四項規定扣減後，每年所節省之退撫經費支出，應全數挹注退撫基金，不得挪作他用。
前項挹注退撫基金之金額，由國防部會同輔導會於退伍除役軍官、士官每月退除所得調降後之次年三月一日前確定，再由退撫基金管理機關依據預算程序，編列為下一年度預算，並由輔導會編列預算挹注，於年度預算完成立法程序後撥付之。
前項每年度之挹注金額，由退撫基金管理機關定期上網公告之。
國軍因配合政府組織精簡政策，致退撫基金財務缺口擴大，由輔導會自本條例修正施行後，分十年編列預算，每兩年編列二百億元，總額一千億元挹注之。
退撫新制施行後，第二十六條第二項第二款之退休俸及第三項之差額，由退撫基金及輔導會按比率支付，其比率由國防部會同輔導會定之。