Enforcement Regulations of the Deposit Insurance Act Article 5-2
The employee pension accounts stipulated in Paragraph 3 of Article 13 of the Act refer to the employee pension accounts or the retirement pay and severance pay deposit accounts with the attributes of pension deposits that organizations, businessentities or groups open for their employees in the insured institutions.The employee pension accounts referred to in the above paragraph include the pension accounts opened by the insured institutions for their employees in their own institutions or other insured institutions.
中文原文 存款保險條例施行細則第5-2條
本條例第十三條第三項所稱員工退休金存款專戶，指機關、事業單位或團體為其員工於要保機構開立之員工退休金存款專戶或與退休金存款性質相當之退職金、離職金存款專戶。
前項之員工退休金存款專戶，包括要保機構於本機構或其他要保機構為其員工所開立之退休金存款專戶。
前項之員工退休金存款專戶，包括要保機構於本機構或其他要保機構為其員工所開立之退休金存款專戶。