Senior Citizens Welfare Act Article 41
If an elderly person’s life, body, health, or freedom is endangered due to neglect, abuse, abandonment, or other harmful acts by a spouse, lineal descendant, or contractual caregiver, the municipal or county (city) competent authority may, upon application by the elderly or on its own initiative, provide appropriate protection and placement. If the elderly files a complaint or seeks compensation, the competent authority shall assist.The competent authority may waive protection and placement of the preceding paragraph, either on its own initiative or upon the elderly’s request.If the competent authority advances the expenses for protection and placement of Paragraph 1, it may issue a written administrative order requiring the elderly, their spouse, lineal descendants, or contractual caregivers to reimburse the cost within 60 days, attaching copies of receipts and a calculation sheet, as well as procedures for applying for reduction or exemption. Failure to return the funds within the deadline shall result in administrative enforcement.The competent authority may reduce or waive the preceding paragraph of the reimbursement under any of the following circumstances::1. The elderly, their spouses, or lineal descendants face financial hardship and are unable to pay; or2. The spouse or lineal descendants of the elderly cannot pay due to other special circumstances beyond the preceding subparagraph.To determine the circumstances under the preceding paragraph, the competent authority shall convene a review with scholars, experts, and representatives of civil organizations.
中文原文 老人福利法第41條
老人因配偶、直系血親卑親屬或依契約負照顧義務之人有疏忽、虐待、遺棄或其他情事，致其生命、身體、健康或自由發生危難者，直轄市、縣（市）主管機關得依老人之申請或依職權予以適當保護及安置。
老人對其提出告訴或請求損害賠償時，主管機關應協助之。
前項保護及安置，直轄市、縣（市）主管機關得依職權或依老人申請免除之。
第一項老人保護及安置所需之費用，由直轄市、縣（市）主管機關先行支付者，直轄市、縣（市）主管機關得檢具費用單據影本、計算書，及得減輕或免除之申請程序，以書面行政處分通知老人、老人之配偶、直系血親卑親屬或依契約負照顧義務者於六十日內返還；屆期未返還者，得依法移送行政執行。
有下列情形之一者，直轄市、縣（市）主管機關得就前項之保護及安置費用予以減輕或免除：
一、老人、其配偶或直系血親卑親屬因生活陷於困境無力負擔。
二、老人之配偶或直系血親卑親屬有前款以外之特殊事由未能負擔。
直轄市、縣（市）主管機關為認定前項各款情形，應邀集學者專家及民間團體代表審查之。
老人對其提出告訴或請求損害賠償時，主管機關應協助之。
前項保護及安置，直轄市、縣（市）主管機關得依職權或依老人申請免除之。
第一項老人保護及安置所需之費用，由直轄市、縣（市）主管機關先行支付者，直轄市、縣（市）主管機關得檢具費用單據影本、計算書，及得減輕或免除之申請程序，以書面行政處分通知老人、老人之配偶、直系血親卑親屬或依契約負照顧義務者於六十日內返還；屆期未返還者，得依法移送行政執行。
有下列情形之一者，直轄市、縣（市）主管機關得就前項之保護及安置費用予以減輕或免除：
一、老人、其配偶或直系血親卑親屬因生活陷於困境無力負擔。
二、老人之配偶或直系血親卑親屬有前款以外之特殊事由未能負擔。
直轄市、縣（市）主管機關為認定前項各款情形，應邀集學者專家及民間團體代表審查之。