Act Governing Retirement, Severance, and Bereavement Compensation Under the Individual Account System for the Teaching and Other Staff of Public Educational Institutions Article 36
If a person who receives amortized payments or fixed amount payments pursuant to Article 29, Paragraph 1, Subparagraph 2, Item 1 or Item 2 dies before the cumulative total amount in the individual account has been exhausted, and any of the following circumstances exists, the educational institution that formerly employing the person may, within the limit stipulated in Article 47, Paragraph 1 of the Retirement, Severance, and Bereavement Compensation Act, withdraw funds from that account to arrange the person's funeral:1. The person has no survivors.2. The person has no survivors in the Taiwan Area, and their survivors residing in the Mainland Area have not attended to the handling of the person’s funeral.3. The person has no survivors in the Taiwan Area, and it is unknown whether they have any survivors in the Mainland Area.If the circumstances referred to in Subparagraph 2 or Subparagraph 3 of the preceding paragraph apply to a person, the person's survivor or survivors in the Mainland Area who are entitled to claim the remaining amount in the person’s individual account referred to in the preceding paragraph shall lodge their claim within the effective period for exercising a right to lodge a claim in accordance with public law stipulated in the Administrative Procedure Act. However, the amount claimed by a Mainland Area survivor from the remaining amount in the individual account together with any amount claimed in accordance with the provisions of Article 26-1, Paragraph 1 and Paragraph 2 of the Act Governing Relations between the People of the Taiwan Area and the Mainland Area is not permitted to exceed NT$2 million.When a person who receives an insurance annuity referred to in Article 29, Paragraph 1, Subparagraph 2, Item 3 dies and the total amount of the periodic payments already received by the deceased has not reached the guaranteed amount of the annuity insurance, if the circumstances referred to in Paragraph 1, Subparagraph 2 or Subparagraph 3 exist, the matter shall be handled in accordance with the provisions of the preceding two paragraphs. However, if the annuity insurance contract stipulates otherwise, the contract stipulations shall prevail.
中文原文 公立學校教職員個人專戶制退休資遣撫卹條例第36條
依第二十九條第一項第二款第一目或第二目支領攤提給付或定額給付人員，如於個人專戶內累積總金額未領罄前死亡，且有下列情形之一者，原服務學校得於退撫條例第四十七條第一項所定額度內先行具領費用辦理喪葬事宜：
一、無遺族。
二、在臺灣地區無遺族，其居住大陸地區遺族未隨侍辦理喪葬。
三、在臺灣地區無遺族且不明大陸地區有無遺族。
前項人員有第二款或第三款情形者，其合於請領個人專戶餘額之大陸地區遺族，應於行政程序法所定公法請求權時效內，請領前項之個人專戶餘額。
但大陸地區遺族請領之個人專戶餘額，連同其依臺灣地區與大陸地區人民關係條例第二十六條之一第一項及第二項規定請領項目，不得逾新臺幣二百萬元。
依第二十九條第一項第二款第三目支領保險年金人員死亡而其生前已領取定期給付總額未達該年金保險之保證金額時，有第一項第二款或第三款情形者，比照前二項規定辦理。
但於年金保險契約已約定者，從其約定。
一、無遺族。
二、在臺灣地區無遺族，其居住大陸地區遺族未隨侍辦理喪葬。
三、在臺灣地區無遺族且不明大陸地區有無遺族。
前項人員有第二款或第三款情形者，其合於請領個人專戶餘額之大陸地區遺族，應於行政程序法所定公法請求權時效內，請領前項之個人專戶餘額。
但大陸地區遺族請領之個人專戶餘額，連同其依臺灣地區與大陸地區人民關係條例第二十六條之一第一項及第二項規定請領項目，不得逾新臺幣二百萬元。
依第二十九條第一項第二款第三目支領保險年金人員死亡而其生前已領取定期給付總額未達該年金保險之保證金額時，有第一項第二款或第三款情形者，比照前二項規定辦理。
但於年金保險契約已約定者，從其約定。