Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 26
Any of the retired personnel from the military, government, educational institutions, or state enterprises who receives monthly retirement benefits and intends to go to the Mainland Area to reside there for a long term shall apply to the competent authorities for a lump-sum payment of the retirement benefits, and the competent authorities shall calculate the lump-sum payment the applicant is entitled to based on the applicant's originally approved length of service and the amount of monthly payment received by any person of the same rank presently employed or in service during the month when the application is filed and pay the balance with the aggregate of the monthly retirement benefits the applicant has already received to be deducted from the referred lump-sum payment; if there is no balance or the balance is less than one half of the referred lump-sum payment, the applicant shall be paid in either case with an amount equal to one half of the referred lump-sum payment.Where any of the personnel referred to in the preceding paragraph has any dependent in the Taiwan Area, it shall acquire the consent of its dependent(s) before its filing of the application.Where any of the personnel referred to in Paragraph 1 has a household registration in the Mainland Area or holds a passport issued by the Mainland Area but fails to apply for a lump-sum payment of its retirement benefits in accordance with the provisions, its entitlement to the retirement benefits shall be suspended until its status as the people of the Taiwan Area is recovered in accordance with the provisions of Article 9-2.Where any of the personnel referred to in Paragraph 1 applies for a lump-sum payment of the retirement benefits by fraud or any other unjust means, the authorities such personnel is retired from shall reclaim the amount such personnel has received and refer the case to the judicial authorities if there is any criminal liability involved.Rules governing the matters related to the application referred to in Paragraph 1 and the suspension and recovery of retirement benefits referred to in Paragraph 3 shall be prescribed by each competent authorities.
中文原文 臺灣地區與大陸地區人民關係條例第26條
支領各種月退休（職、伍）給與之退休（職、伍）軍公教及公營事業機關（構）人員擬赴大陸地區長期居住者，應向主管機關申請改領一次退休（職、伍）給與，並由主管機關就其原核定退休（職、伍）年資及其申領當月同職等或同官階之現職人員月俸額，計算其應領之一次退休（職、伍）給與為標準，扣除已領之月退休（職、伍）給與，一次發給其餘額；無餘額或餘額未達其應領之一次退休（職、伍）給與半數者，一律發給其應領一次退休（職、伍）給與之半數。
前項人員在臺灣地區有受其扶養之人者，申請前應經該受扶養人同意。
第一項人員未依規定申請辦理改領一次退休（職、伍）給與，而在大陸地區設有戶籍或領用大陸地區護照者，停止領受退休（職、伍）給與之權利，俟其經依第九條之二規定許可回復臺灣地區人民身分後恢復。
第一項人員如有以詐術或其他不正當方法領取一次退休（職、伍）給與，由原退休（職、伍）機關追回其所領金額，如涉及刑事責任者，移送司法機關辦理。
第一項改領及第三項停止領受及恢復退休（職、伍）給與相關事項之辦法，由各主管機關定之。
前項人員在臺灣地區有受其扶養之人者，申請前應經該受扶養人同意。
第一項人員未依規定申請辦理改領一次退休（職、伍）給與，而在大陸地區設有戶籍或領用大陸地區護照者，停止領受退休（職、伍）給與之權利，俟其經依第九條之二規定許可回復臺灣地區人民身分後恢復。
第一項人員如有以詐術或其他不正當方法領取一次退休（職、伍）給與，由原退休（職、伍）機關追回其所領金額，如涉及刑事責任者，移送司法機關辦理。
第一項改領及第三項停止領受及恢復退休（職、伍）給與相關事項之辦法，由各主管機關定之。