National Pension Act Article 55
Rights of receiving related payments under this Act are not allowed to be the objects of seizure, assignment, offset, or security. However, the insurer is entitled to deduct from the cash payments or the returned insurance premium of the insured person’s over-received payments or payments received by mistake.Applicants of pension payments under this Act or payment specified in Article 53 are eligible to open a specific account in a financial institution with the proving documents provided by the insurer. The specific account is exclusively for depositing payments under this Act.The deposit in the specific account described in the previous paragraph shall not be the object of offset, seizure, security, or compulsory execution.
中文原文 國民年金法第55條
領取本法相關給付之權利，不得作為扣押、讓與、抵銷或供擔保之標的。
但被保險人曾溢領或誤領之給付，保險人得自其現金給付或發還之保險費中扣抵。
依本法規定請領年金給付或第五十三條所定給付者，得檢具保險人出具之證明文件，於金融機構開立專戶，專供存入給付之用。
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。
但被保險人曾溢領或誤領之給付，保險人得自其現金給付或發還之保險費中扣抵。
依本法規定請領年金給付或第五十三條所定給付者，得檢具保險人出具之證明文件，於金融機構開立專戶，專供存入給付之用。
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。