Act of Insurance for Military Personnel Article 14
Those who miss on the ground for more than one year, at the sea or in the air for more than half a year while in action, while on duty or accident and can not be located, are considered as died in action, on duty or accident.
中文原文 軍人保險條例第14條
作戰、因公或意外失蹤，在地面逾一年、在海上及空中逾半年查無下落者，視同作戰、因公或意外死亡。