Regulations for the Allocation and Management of the Workers' Retirement Reserve Funds Article 11
The pension funds a business contributed according to the Regulations Governing Management, Utilization and Allocation of Pension Funds Set up by Profit-seeking Enterprises before the Act was applicable may be transferred into the labor pension reserve account set up by the business entity according to these regulations.
中文原文 勞工退休準備金提撥及管理辦法第11條
各事業單位適用本法前，依營利事業設置職工退休基金保管運用及分配辦法提撥之退休基金，得移入本辦法規定之該事業單位勞工退休準備金專戶內存儲，併同處理。