Special Act for Post-Disaster Reconstruction of the Matai'an River Landslide Dam in Hualien Article 9
Allowances, subsidies, relief payments, consolation payments, 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, 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 花蓮馬太鞍溪堰塞湖災後重建特別條例第9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、慰助金及其他給與，不得作為抵銷、扣押、供擔保或強制執行之標的。