Provisional Act Governing the Welfare Allowance for Elderly Farmers Article 4
Elderly farmers who meet the qualifications set out in Article 3 of this Act can apply for the welfare allowance. This allowance was adjusted to NT$7,000 per month as of January 1, 2012, and is issued up through the month in which the recipient dies. In the future, the amount shall be adjusted once every four years. The adjustment shall be made and publicly announced by the Competent Authority at the central government level, with reference to the percentage change of the consumer price index for the most recent year (as issued by the central government’s accounting and statistics agency) in comparison with the consumer price index for the year prior to the previous adjustment. However, where the percentage change is zero or negative, no adjustment shall be made.The welfare allowance is paid to elderly farmers who was eligible and paid the allowance from the beginning of the month which the applications was received.Following a one-year period for informing and educating the public, starting on January 1, 2013, for any elderly farmer who applies to receive the welfare allowance and falls under any one of the following circumstances, the allowance shall not be paid, or shall be suspended until the month when the said circumstance ceases to exist. However, this shall not apply to any elderly farmer who was already receiving the welfare allowance prior to January 1, 2013.1. Tax agencies inform the central Competent Authority that the individual’s total taxable income from all sources other than agriculture totaled in excess of NT$500,000 for the preceding fiscal year.2. The value of land and houses owned by the individual totals in excess of NT$5 million.The value of land as mentioned in Subparagraph 2 of the preceding Paragraph shall be calculated based on the “publicly declared present value of the land.” The value of houses shall be calculated based on the “assessed price.” However, deductions shall be made from the total combined value for any of the following circumstances:1. Land for agricultural use.2. Part or all of the land outside of that for agricultural use which has been designated under law as “land reserved for public facilities,” and which has not been expropriated (with compensation) by the government for financial reasons or any other reason that cannot be attributed to the elderly farmer.3. The individual’s farmhouse.4. For a person who does not own a farmhouse, the total combined value of the one and only house that serves as the actual residence of the individual (based on the assessed price) plus the “publicly declared present value” of that house’s land, where such combined value does not exceed NT$4 million; where the value exceeds that amount, the deduction shall be limited to NT$4 million.5. Land reserved for Aboriginal people which has not yet been used effectively in economic terms.6. Existing roads which are related to land for public use and have been determined by the Competent Authority at the municipal, city, or county levels to have not yet been used effectively in economic terms.As of January 1, 2018, for elderly farmers who are already receiving the welfare allowance as defined in Paragraph 3 of this Article, when there is no increase in the value of land and houses owned by the individual which shall be entered into calculations based on the regulations in the preceding Paragraph, after the municipal, city, or county government adjusts the “publicly declared present value of the land” or the “assessed price” of the house, cases which conform to the following rules shall not be subject to the limitations set out in Subparagraph 2 of Paragraph 3:1. Possessing the qualifications set out in Subparagraph 1 of Paragraph 1 of the previous Article.2. Not being in the situation set out in Subparagraph 1 of Paragraph 3.3. Not having applied or received any other government living subsidies or benefits at the same time.4. Not being in the situation set out in Paragraph 7.In cases where the individual, for a given period of time, is qualified under the previous Article for the welfare allowance for elderly farmers as well as for other living subsidies or benefits issued by the government, the individual must choose to receive only one.For a person who is already receiving a social insurance old-age benefit, if the person, following the coming into effect of the amended version of this law on November 11, 1998, either (a) reenters Farmers Health Insurance or (b) is a category A member of a Fishermen's Association who joins Labor Insurance, the provisions of this Act shall not apply.For any person who is not qualified for the welfare allowance in this Act but receives the allowance, the central Competent Authority shall send written notification to the individual or the individual's legal heirs ordering them to repay the unlawfully received welfare allowance within 30 days.The regulations for applying and approving of welfare allowance for elderly farmers, shall be stipulated by the Competent Authority at the central government level.
中文原文 老年農民福利津貼暫行條例第4條
符合前條資格條件之老年農民，得申請發給福利津貼，自中華民國一百零一年一月一日起調整為每月新臺幣七千元，發放至本人死亡當月止；其後每四年調整一次，由中央主管機關參照中央主計機關發布之最近一年消費者物價指數較前次調整之前一年消費者物價指數成長率公告調整之，但成長率為零或負數時，不予調整。
本津貼之發放，經審查合格後，自受理申請日當月起算。
經宣導一年後，自中華民國一百零二年一月一日起，始申請領取福利津貼之老年農民，有下列情形之一者不予發給，或停止發給至其原因消失之當月止。
但一百零二年一月一日前已領取福利津貼之老年農民，不適用之：
一、財稅機關提供中央主管機關公告年度之農業所得以外之個人綜合所得稅各類所得總額，合計新臺幣五十萬元以上。
二、個人所有土地及房屋價值，合計新臺幣五百萬元以上。
前項第二款土地之價值，以公告土地現值計算；房屋之價值，以評定標準價格計算。
但有下列情形之一者，應扣除之：
一、農業用地。
二、農業用地以外土地之部分或全部經依法編定為公共設施保留地，且因政府財務或其他不可歸責於老年農民之因素而尚未徵收及補償。
三、農舍。
四、無農舍者，其個人所有之唯一房屋且實際居住者，該房屋評定標準價格及其公告土地現值合計未超過新臺幣四百萬元者；超過者，以扣除新臺幣四百萬元為限。
五、未產生經濟效益之原住民保留地。
六、經直轄市、縣（市）主管機關認定未產生經濟效益具公用地役關係之現有道路。
自中華民國一百零七年一月一日起，第三項本文所定老年農民原已領取福利津貼者，其依前項規定應納入計算之個人所有土地及房屋未新增，於直轄市、縣（市）政府調整公告土地現值或房屋評定標準價格後，仍符合下列規定者，不受第三項第二款規定之限制：
一、具前條第一項第一款資格條件。
二、無第三項第一款規定情形。
三、未同時申領政府發放之生活補助或津貼。
四、無第七項規定情形。
同一期間兼具前條及政府發放之生活補助或津貼之資格條件者，得擇一申領之。
已領取社會保險老年給付者，於本條例中華民國八十七年十一月十一日修正施行後再加入農民健康保險者或加入勞工保險之漁會甲類會員，不適用本條例之規定。
不符本條例資格而領取福利津貼者，中央主管機關應以書面命本人或法定繼承人於三十日內繳還溢領之福利津貼。
老年農民福利津貼申領及核發辦法，由中央主管機關定之。
本津貼之發放，經審查合格後，自受理申請日當月起算。
經宣導一年後，自中華民國一百零二年一月一日起，始申請領取福利津貼之老年農民，有下列情形之一者不予發給，或停止發給至其原因消失之當月止。
但一百零二年一月一日前已領取福利津貼之老年農民，不適用之：
一、財稅機關提供中央主管機關公告年度之農業所得以外之個人綜合所得稅各類所得總額，合計新臺幣五十萬元以上。
二、個人所有土地及房屋價值，合計新臺幣五百萬元以上。
前項第二款土地之價值，以公告土地現值計算；房屋之價值，以評定標準價格計算。
但有下列情形之一者，應扣除之：
一、農業用地。
二、農業用地以外土地之部分或全部經依法編定為公共設施保留地，且因政府財務或其他不可歸責於老年農民之因素而尚未徵收及補償。
三、農舍。
四、無農舍者，其個人所有之唯一房屋且實際居住者，該房屋評定標準價格及其公告土地現值合計未超過新臺幣四百萬元者；超過者，以扣除新臺幣四百萬元為限。
五、未產生經濟效益之原住民保留地。
六、經直轄市、縣（市）主管機關認定未產生經濟效益具公用地役關係之現有道路。
自中華民國一百零七年一月一日起，第三項本文所定老年農民原已領取福利津貼者，其依前項規定應納入計算之個人所有土地及房屋未新增，於直轄市、縣（市）政府調整公告土地現值或房屋評定標準價格後，仍符合下列規定者，不受第三項第二款規定之限制：
一、具前條第一項第一款資格條件。
二、無第三項第一款規定情形。
三、未同時申領政府發放之生活補助或津貼。
四、無第七項規定情形。
同一期間兼具前條及政府發放之生活補助或津貼之資格條件者，得擇一申領之。
已領取社會保險老年給付者，於本條例中華民國八十七年十一月十一日修正施行後再加入農民健康保險者或加入勞工保險之漁會甲類會員，不適用本條例之規定。
不符本條例資格而領取福利津貼者，中央主管機關應以書面命本人或法定繼承人於三十日內繳還溢領之福利津貼。
老年農民福利津貼申領及核發辦法，由中央主管機關定之。