The Act Governing Savings Accounts for Future Education and Development of Children and Youth Article 13

The central competent authority shall, on an annual basis, compute and assess the amount of self-deposits in every child and youth savings account and deposit the same amount of government disbursements.The total amount of the aforesaid government disbursements allocated in the first year after an account applicant opens an account, including the opening deposit specified in Paragraph 2 of Article 11, shall not exceed the maximum amount of annual self-deposits announced in accordance with Paragraph 3 of Article 11.The central competent authority may provide rewards and incentives for account applicants who have made deposits for a certain period, so as to encourage them to continue making deposits.Regulations governing the aforesaid deposit period, recipients of rewards and incentives, the scope of rewarding, and other relevant matters shall be established by the central competent authority.
中文原文 兒童及少年未來教育與發展帳戶條例第13條
中央主管機關應依個別兒少教育發展帳戶之自存款金額,每年定期核算及撥入同額之政府相對提撥款。
前項政府相對提撥款於開戶人開戶後第一年度所撥付之總額,包括第十一條第二項所定之開戶金,並不得超過依第十一條第三項公告之自存款年度存款上限金額。
中央主管機關得就存款滿一定期間之開戶人,提供鼓勵其持續存款之獎勵金及獎勵措施。
前項存款期間、獎勵對象、範圍及其他相關事項之辦法,由中央主管機關定之。

English translation for reference only; the Chinese text prevails. Not legal advice.