Labor Pension Act Article 33
The Labor Pension Fund, besides being used for paying workers' pensions and investment, shall not be attached, mortgaged, held as a financial security, or used for other purposes. Regulations concerning the management, utilization and profit/loss allocation thereof shall be prescribed by the Central Competent Authority and submitted to the Executive Yuan for approval.The management, operation and utilization of the labor pension fund are handled by the Bureau of Labor Funds, MOL (hereinafter referred to as the Bureau of Labor Funds). For the operation and utilization of the fund, the Bureau of Labor Funds may entrust its management to financial institutions. The regulations, scope and funds for entrusted operations shall be determined by the Bureau of Labor Funds and reported to the Central Competent Authority for approval.
中文原文 勞工退休金條例第33條
勞工退休基金除作為給付勞工退休金及投資運用之用外，不得扣押、供擔保或移作他用；其管理、運用及盈虧分配之辦法，由中央主管機關擬訂，報請行政院核定之。
勞工退休基金之管理、經營及運用業務，由勞動部勞動基金運用局（以下簡稱基金運用局）辦理；該基金之經營及運用，基金運用局得委託金融機構辦理，委託經營規定、範圍及經費，由基金運用局擬訂，報請中央主管機關核定之。
勞工退休基金之管理、經營及運用業務，由勞動部勞動基金運用局（以下簡稱基金運用局）辦理；該基金之經營及運用，基金運用局得委託金融機構辦理，委託經營規定、範圍及經費，由基金運用局擬訂，報請中央主管機關核定之。