Enforcement Rules of the Labor Insurance Act Article 47
In the event that survivor benefits are paid to the beneficiary or the person who paid for the funeral expenses according to Paragraph 6 of Article 19 of the Act but the insured persons are in fact alive. When the Death Announcement Registration is revoked and the insured persons return the paid survivor benefits and rejoin labor insurance, their prior insurance coverage records shall be restored and recognized.
中文原文 勞工保險條例施行細則第47條
受益人或支出殯葬費之人依本條例第十九條第六項規定領取死亡給付後，於被保險人死亡宣告被撤銷，並繳還所領死亡給付再參加勞工保險時，被保險人原有保險年資應予併計。