The Act Governing Savings Accounts for Future Education and Development of Children and Youth Article 21
The savings in an account applicant’s child and youth savings account shall not be counted into the total household income or family property defined in other laws and regulations, and shall not be used for offsetting, seized, provided as security, or subject to compulsory enforcement.Prior to savings withdrawal in accordance with Article 16, an account applicant may open a special account with a financial institution by presenting proof of savings in the child and youth savings account, as issued by the competent authorities at municipality/city/county levels, for the exclusive purpose of depositing the aforesaid savings.Paragraph 1 shall apply mutatis mutandis to the savings in the aforesaid special account within ten years from the 18th birthday of the account applicant.
中文原文 兒童及少年未來教育與發展帳戶條例第21條
開戶人之兒少教育發展帳戶儲金，均不計入其他法規所定之家庭總收入或家庭財產，且不得作為抵銷、扣押、供擔保或強制執行之標的。
開戶人依第十六條規定提領儲金前，得檢具直轄市、縣（市）主管機關出具之兒少教育發展帳戶儲金證明文件，於金融機構開立專戶，專供存入前開儲金之用。
前項專戶內之儲金，於開戶人滿十八歲之日起十年內，準用第一項規定。
開戶人依第十六條規定提領儲金前，得檢具直轄市、縣（市）主管機關出具之兒少教育發展帳戶儲金證明文件，於金融機構開立專戶，專供存入前開儲金之用。
前項專戶內之儲金，於開戶人滿十八歲之日起十年內，準用第一項規定。