Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 26-1

Where any of the personnel of the military, government, educational institutions or state enterprises dies during employment, in service or while receiving monthly retirement benefits and has no surviving relative or legal beneficiary in the Taiwan Area, any of its relative or legal beneficiary residing in the Mainland Area may, within five years from the date of its death, apply in writing to the competent authorities, if permitted to enter into the Taiwan Area, for the death payment of the civil servants or military personnel insurance, a lump-sum payment of the death compensation, the balance of military service retirement benefit or a lump-sum payment of the death benefit; provided that the relative or legal beneficiary residing in the Mainland Area may not apply for the death compensation in annual installment or the death benefit in monthly installment. Those who fail to apply before the expiration of the aforementioned time limit shall be deemed to lose their entitlement.The total of the death payment of the civil servants or military personnel insurance, the lump-sum payment of the death compensation, the balance of military service retirement benefit or the lump-sum payment of the death benefit referred to in the preceding paragraph shall not exceed two million New Taiwan Dollars.For the death payment of the civil servants or military personnel insurance, the lump-sum payment of the death compensation, the balance of military service retirement benefit or the lump-sum payment of the death benefit reserved in accordance with laws prior to the coming into force of the amendments of July 1, 1997 to this Act, the relative or legal beneficiary residing in the Mainland Area shall within five years beginning from July 1, 1997 apply for the payments in accordance with Paragraph 1, and those who fail to apply before the expiration of the aforementioned time limit shall be deemed to lose their entitlement.Where any person applying for the payments referred to in the provisions of Paragraph 1 or the preceding paragraph has difficulty in movement due to injury or illness, or the amount of payments it is entitled to is inappropriate to the amount of expenses for its travel to Taiwan, or there is any other special situation, it may be exempt by the competent authorities from entering into the Taiwan Area.For any payment owed by the government in the Mainland Area and due in accordance with laws or regulations prior to 1949, in situations where the beneficiary is yet to receive any or full payment, no claim shall be processed before national unification.
中文原文 臺灣地區與大陸地區人民關係條例第26-1條
軍公教及公營事業機關(構)人員,在任職(服役)期間死亡,或支領月退休(職、伍)給與人員,在支領期間死亡,而在臺灣地區無遺族或法定受益人者,其居住大陸地區之遺族或法定受益人,得於各該支領給付人死亡之日起五年內,經許可進入臺灣地區,以書面向主管機關申請領受公務人員或軍人保險死亡給付、一次撫卹金、餘額退伍金或一次撫慰金,不得請領年撫卹金或月撫慰金。
逾期未申請領受者,喪失其權利。
前項保險死亡給付、一次撫卹金、餘額退伍金或一次撫慰金總額,不得逾新臺幣二百萬元。
本條例中華民國八十六年七月一日修正生效前,依法核定保留保險死亡給付、一次撫卹金、餘額退伍金或一次撫慰金者,其居住大陸地區之遺族或法定受益人,應於中華民國八十六年七月一日起五年內,依第一項規定辦理申領,逾期喪失其權利。
申請領受第一項或前項規定之給付者,有因受傷或疾病致行動困難或領受之給付與來臺旅費顯不相當等特殊情事,經主管機關核定者,得免進入臺灣地區。
民國三十八年以前在大陸地區依法令核定應發給之各項公法給付,其權利人尚未領受或領受中斷者,於國家統一前,不予處理。

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