Drug Injury Relief Act Article 19
The right to claim drug injury relief shall not be transferred, offset, seized, or used as collateral.Drug injury relief payments are exempt from personal income tax, and the right to receive such payments is exempted from inheritance tax.
中文原文 藥害救濟法第19條
申請藥害救濟之權利，不得讓與、抵銷、扣押或供擔保。
受領藥害救濟給付，免納所得稅；受領藥害救濟給付之權利，免納遺產稅。
受領藥害救濟給付，免納所得稅；受領藥害救濟給付之權利，免納遺產稅。