Senior Citizens Welfare Act Article 11

To ensure the standard of living of elderly, living allowances, special care subsidies, and pension insurance shall be planned and implemented progressively.The implementation of the pension insurance in the preceding paragraph shall be conducted in accordance with relevant social insurance laws and regulations.
中文原文 老人福利法第11條
老人經濟安全保障,採生活津貼、特別照顧津貼、年金保險制度方式,逐步規劃實施。
前項年金保險之實施,依相關社會保險法律規定辦理。

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