National Pension Act Article 39
Funeral payment shall be the lump sum of 5 times the monthly insured amount when the insured persons die.The funeral payment from the previous paragraph shall be received by the one who actually paid for such expense. The recipient of this payment is limited to one person only. If there are other applications for such payment before the insurer approves the previous application, the insurer shall advise each applicant to agree to allow only one of them to apply for such expense. The insurer shall distribute the expense equally among the applicants if the applicants fail to make such an agreement.
中文原文 國民年金法第39條
被保險人死亡，按其月投保金額一次發給五個月喪葬給付。
前項喪葬給付由支出殯葬費之人領取之，並以一人請領為限。
保險人核定前如另有他人提出請領，保險人應通知各申請人協議其中一人代表請領；未能協議者，保險人應平均發給各申請人。
前項喪葬給付由支出殯葬費之人領取之，並以一人請領為限。
保險人核定前如另有他人提出請領，保險人應通知各申請人協議其中一人代表請領；未能協議者，保險人應平均發給各申請人。