People with Disabilities Rights Protection Act Article 17
When a person with disabilities applies for any cash deliverance or subsidies according to proper regulations, the person may present the certificate issued by the municipal, county (city) competent authorities. Then the person shall open a specific account with a financial institute and detail the title and address of the institute, account number, and title of account before sending to the municipal, county (city) competent authorities for permission to grant the amount.The account is for receiving the cash deliverance and subsidies only and the money in the dedicated account shall not be regarded as the target of offset, seizure, assignment, and security, and aggressive enforcement.
中文原文 身心障礙者權益保障法第17條
身心障礙者依法請領各項現金給付或補助，得檢具直轄市、縣（市）主管機關出具之證明文件，於金融機構開立專戶，並載明金融機構名稱、地址、帳號及戶名，報直轄市、縣（市）主管機關核可後，專供存入各項現金給付或補助之用。
前項專戶內之存款，不得作為抵銷、扣押、供擔保或強制執行之標的。
前項專戶內之存款，不得作為抵銷、扣押、供擔保或強制執行之標的。