Childbirth Accident Emergency Relief Act Article 15
The right to claim childbirth accident relief shall not beassigned, offset, confiscated, or provided forguarantee. Relief payment received for a childbirth accident is exempted from income tax and estate tax, and is not subject toexecution.
中文原文 生產事故救濟條例第15條
生產事故救濟款項請求權，不得讓與、抵銷、扣押或供擔保。
受領生產事故之救濟給付，免納所得稅及遺產稅，亦不得為執行之標的。
受領生產事故之救濟給付，免納所得稅及遺產稅，亦不得為執行之標的。