Special Act for Post-Disaster Recovery and Reconstruction Following Typhoon Danas and the July 28 Torrential Rainfall Article 7
Allowances, subsidies, relief payments, consolation payments, wages, and other forms of compensation received from the respective implementing authorities in accordance with this Act shall be exempt from income tax.Allowances, subsidies, relief payments, consolation payments, wages, and other forms of compensation received from the respective implementing authorities in accordance with this Act shall not be subject to offset, seizure, security, or compulsory enforcement.
中文原文 丹娜絲颱風及七二八豪雨災後復原重建特別條例第7條
依本條例規定自各執行機關領取之津貼、補助、救助、慰助金、工資及其他給與，免納所得稅。
依本條例規定自各執行機關領取之津貼、補助、救助、慰助金、工資及其他給與，不得作為抵銷、扣押、供擔保或強制執行之標的。
依本條例規定自各執行機關領取之津貼、補助、救助、慰助金、工資及其他給與，不得作為抵銷、扣押、供擔保或強制執行之標的。