Act to Restore Victim's Rights Infringed by Illegal Acts of the State During the Period of Authoritarian Rule Article 23
An application for monetary compensation, restoration of reputation or restoration of ownership of property in accordance with provisions of this Act shall be made within six years from the date this Act takes effect. Where the application period expires and it is necessary to extend the time limit, the Executive Yuan may approve an extension of the application period for two years, for not more than two times of extension at the maximum.After the Restoration of Rights Foundation has made a decision with regard to compensation or restoration of rights, it shall observe the following time limits:1.The payment for compensation shall be made within one year from the date of the service of the process for the compensation decision made in accordance with Article 7, Paragraph 1;2.After the service of the process for the restoration of rights decision:(1) Where the said decision orders a return of the target property, the party that is obligated to return the target property shall return it within the period specified in the decision. Where the party that is so obligated fails to comply, the Restoration of Rights Foundation shall proceed with a compulsory enforcement measure in accordance with the applicable statutory law. Where the said decision orders a registration of a piece of real estate, the Restoration of Rights Foundation shall request the registration agency to register the piece of real estate in question under the name of the original owner or his or her family members. The same shall apply to a decision that orders a registration of securities or maritime vessels.(2) Where the said decision orders a monetary compensation, the payment shall be made within three years from the date of the service of the process for the restoration of rights decision. The said payment may be effected in installments. The order of installed payment shall be decided based on the respective dates of application.Where the applicant concerned does not collect the compensation within five years from the date he or she receives the notice of collection, unless there is justifiable cause, the amount of compensation specified in Article 7 and the monetary compensation specified in Article 17 shall then belong to the State.Property or payments received in accordance with provisions of this Act shall be exempt from income tax, and shall not be counted into the total household income or family property defined in other laws and regulations.Property or payments received in accordance with provisions of this Act shall not be an object for set off, seizure, provided as collateral, or a subject to compulsory enforcement. However, this restriction shall not apply to the recipient voluntarily uses the received property as collateral.The enforcement measures and the registration of transfer and change of titles of property specified in Paragraph 2 of this Article shall be exempt from the compulsory enforcement costs, registration fees and certificate fees.
中文原文 威權統治時期國家不法行為被害者權利回復條例第23條
依本條例規定申請給付賠償金、回復名譽或回復財產所有權，應於本條例施行之日起六年內為之；申請期限屆滿而有延長之必要者，得由行政院核定延長二年，延長以二次為限。
權利回復基金會作成賠償或權利回復之決定後，應依下列規定期限辦理：
一、第七條第一項賠償之決定書送達後，應於一年內完成給付。
二、第十七條第一項權利回復之決定書送達後：
（一）返還原財產者，返還義務人應於決定書所定期限內履行，屆期未履行者，由權利回復基金會依法強制執行。
應辦理不動產登記者，由權利回復基金會囑託登記機關登記為原所有權人或其家屬所有；有價證券及船舶須辦理登記者，亦同。
（二）以金錢賠償者，應於三年內完成給付，並得分期給付之。
給付之順序，以申請日期之先後定之。
申請人未於收到領取通知之日起五年內領取者，除有正當理由外，第七條之賠償金及第十七條之金錢賠償歸屬國庫。
依本條例受領之財產及給付，免納所得稅，不計入其他法規所定之家庭總收入及家庭財產。
依本條例受領之財產及給付，不得作為抵銷、扣押、供擔保或強制執行之標的。
但受領人就其受領之財產自願供擔保者，不在此限。
第二項財產之執行、移轉及權利變更登記，免納執行費、登記費及書狀費。
權利回復基金會作成賠償或權利回復之決定後，應依下列規定期限辦理：
一、第七條第一項賠償之決定書送達後，應於一年內完成給付。
二、第十七條第一項權利回復之決定書送達後：
（一）返還原財產者，返還義務人應於決定書所定期限內履行，屆期未履行者，由權利回復基金會依法強制執行。
應辦理不動產登記者，由權利回復基金會囑託登記機關登記為原所有權人或其家屬所有；有價證券及船舶須辦理登記者，亦同。
（二）以金錢賠償者，應於三年內完成給付，並得分期給付之。
給付之順序，以申請日期之先後定之。
申請人未於收到領取通知之日起五年內領取者，除有正當理由外，第七條之賠償金及第十七條之金錢賠償歸屬國庫。
依本條例受領之財產及給付，免納所得稅，不計入其他法規所定之家庭總收入及家庭財產。
依本條例受領之財產及給付，不得作為抵銷、扣押、供擔保或強制執行之標的。
但受領人就其受領之財產自願供擔保者，不在此限。
第二項財產之執行、移轉及權利變更登記，免納執行費、登記費及書狀費。