The Compulsory Enforcement Act Article 122

The social welfare allowance, social assistance, or subsidy received by the debtor in accordance with laws shall not be subject to compulsory enforcement. Where the social insurance payment received by the debtor in accordance with laws or the debtor's claim against a third party is necessary for maintain the living of the debtor and his/her relatives living with him/her, they shall not be subject to compulsory enforcement. The amount for the debtor's necessary living shall be calculated by 1.2 times of the minimum living expenses per person per month in the area announced by the Ministry of Health and Welfare or the municipal government in the latest year, and other property of the debtor shall be considered. The calculation basis prescribed in the preceding paragraph applies mutatis mutandis to the necessary living of the relatives living with the debtor, and the amount shall be determined in proportion to the debtor's obligation to support in accordance with laws. Where the enforcement court considers the living condition and other circumstances of the debtor and creditor and deems it unfair, it is unrestricted by the preceding three paragraphs, provided that it shall consider and reserve the living expense for the debtor and his/her relatives living with him/her.
中文原文 強制執行法第122條
債務人依法領取之社會福利津貼、社會救助或補助,不得為強制執行。
債務人依法領取之社會保險給付或其對於第三人之債權,係維持債務人及其共同生活之親屬生活所必需者,不得為強制執行。
債務人生活所必需,以最近一年衛生福利部或直轄市政府所公告當地區每人每月最低生活費一點二倍計算其數額,並應斟酌債務人之其他財產。
債務人共同生活親屬生活所必需,準用前項計算基準,並按債務人依法應負擔扶養義務之比例定其數額。
執行法院斟酌債務人與債權人生活狀況及其他情事,認有失公平者,不受前三項規定之限制。
但應酌留債務人及其扶養之共同生活親屬生活費用。

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