Labor Standards Act Article 58
(Ⅰ)The right of a worker to claim retirement benefits shall be aborted if it is not exercised within five years from the month following the effective date of retirement.(Ⅱ)The right to claim retirement benefits shall not be assigned, offset, attached, or guaranteed.(Ⅲ)Applicants claiming retirement benefits pursuant to this Act shall open a specific account with necessary documents at a financial institution for the deposit of retirement benefits.(Ⅳ)The deposits in the specific account of the preceding Paragraph shall not be the objects of offset, attachment, security or compulsory execution.
中文原文 勞動基準法第58條
勞工請領退休金之權利，自退休之次月起，因五年間不行使而消滅。
勞工請領退休金之權利，不得讓與、抵銷、扣押或供擔保。
勞工依本法規定請領勞工退休金者，得檢具證明文件，於金融機構開立專戶，專供存入勞工退休金之用。
前項專戶內之存款，不得作為抵銷、扣押、供擔保或強制執行之標的。
勞工請領退休金之權利，不得讓與、抵銷、扣押或供擔保。
勞工依本法規定請領勞工退休金者，得檢具證明文件，於金融機構開立專戶，專供存入勞工退休金之用。
前項專戶內之存款，不得作為抵銷、扣押、供擔保或強制執行之標的。