Enforcement Rules of the Labor Pension Act Article 14
Workers choosing to deposit contributions in the designated individual pension account, separated from work, finding new employment and deciding to participate in the annuities insurance according to Paragraph 1 of Article 35 of the Act may choose to keep already deposited pension contributions in the designated individual pension account or transfer the entire principal and accrued interest in one lump sum to participate in the annuities insurance. Workers choosing to participate in the annuities insurance, separated from work, finding new employment and deciding to let their employers appropriate pension contributions from their wages into the designated individual pension account may choose to keep already deposited for the annuities insurance or transfer the entire policy value reserve of their annuities insurance policy in one lump sum into the designated individual pension account.Switches made in accordance with the two preceding paragraphs must be processed by the Bureau within 30 days upon receipt of the application.
中文原文 勞工退休金條例施行細則第14條
選擇適用個人退休金專戶之勞工，離職後再就業，依本條例第三十五條第一項規定選擇投保年金保險時，得選擇保留已提存之個人退休金專戶，或一次將其個人退休金專戶之本金及收益移轉至年金保險。
選擇投保年金保險之勞工，離職後再就業，選擇由雇主為其提繳退休金至個人退休金專戶時，得選擇保留已提存之年金保險，或一次將其年金保險之保單價值準備金移轉至個人退休金專戶。
依前二項規定之移轉，勞保局及保險人應於收到申請書之日起三十日內，完成移轉作業。
選擇投保年金保險之勞工，離職後再就業，選擇由雇主為其提繳退休金至個人退休金專戶時，得選擇保留已提存之年金保險，或一次將其年金保險之保單價值準備金移轉至個人退休金專戶。
依前二項規定之移轉，勞保局及保險人應於收到申請書之日起三十日內，完成移轉作業。