Farmer Pension Act Article 18
The order of priority of heirs for collection of farmers’ pensions as stipulated in the previous Article shall be as follows:1. Spouses and children2. Parents.3. Grandparents.4. Grandchildren.5. Siblings.When there are multiple individuals in the same category of heirs as described in the preceding Paragraph, they shall collectively collect the pension, and in cases where there are unnamed heirs, the heirs who collect the pension shall be responsible for giving them a share. In cases where a potential heir is deceased, has given up the right to collect the pension, or has lost the right of inheritance for a legally defined reason, the remaining heirs shall collect the pension. However, in cases where the farmer, while still alive, named a designated collector in a will, the will shall be followed.After a farmer dies, the principal and accumulated income in the individual farmers’ pension account shall, in any of the following situations, be transferred to the farmers’ pension fund:1. There are no heirs as described in Paragraph 1 nor is there any designated collector.2. The right to apply to collect the farmers’ pension of the heirs as described in Paragraph 1 or of a designated collector has lapsed because of time limitations.
中文原文 農民退休儲金條例第18條
依前條規定請領農民退休儲金遺屬之順位如下：
一、配偶及子女。
二、父母。
三、祖父母。
四、孫子女。
五、兄弟姊妹。
前項遺屬同一順位有數人時，應共同具領，有未具名之遺屬者，由具領之遺屬負責分配之；有死亡、放棄退休儲金請領權或因法定事由喪失繼承權者，由其餘遺屬請領之。
但生前預立遺囑指定請領人者，從其遺囑。
農民死亡後，有下列情形之一者，其退休儲金專戶之本金及累積收益應歸入農民退休基金：
一、無第一項之遺屬或指定請領人。
二、第一項遺屬或指定請領人之農民退休儲金請求權，因時效消滅。
一、配偶及子女。
二、父母。
三、祖父母。
四、孫子女。
五、兄弟姊妹。
前項遺屬同一順位有數人時，應共同具領，有未具名之遺屬者，由具領之遺屬負責分配之；有死亡、放棄退休儲金請領權或因法定事由喪失繼承權者，由其餘遺屬請領之。
但生前預立遺囑指定請領人者，從其遺囑。
農民死亡後，有下列情形之一者，其退休儲金專戶之本金及累積收益應歸入農民退休基金：
一、無第一項之遺屬或指定請領人。
二、第一項遺屬或指定請領人之農民退休儲金請求權，因時效消滅。