Labor Pension Act Article 35-1
Workers who are covered by this Act working in business entities that implement the Annuities Insurance scheme may, at the limit of one time per year, change their original applicable pension mechanism to their individual pension account or Annuities Insurance scheme. The pension or premium of annuity insurance already contributed or paid shall be continuously reserved. The employer concerned shall file the appropriate application form with the Bureau and the insurer within fifteen days from the date a worker declares in writing their decision to switch pension payment mechanisms.
中文原文 勞工退休金條例第35-1條
保險人應依保險法規定專設帳簿，記載其投資資產之價值。
勞工死亡後無遺屬或指定請領人者，其年金保險退休金之本金及累積收益，應歸入年金保險專設帳簿之資產。
勞工死亡後無遺屬或指定請領人者，其年金保險退休金之本金及累積收益，應歸入年金保險專設帳簿之資產。