Act Governing Retirement, Severance, and Bereavement Compensation Under the Individual Account System for the Teaching and Other Staff of Public Educational Institutions Article 40
If a currently employed staff member dies from an occupational cause, bereavement compensation shall be arranged for an occupational death.Death "from an occupational cause "referred to in the preceding paragraph refers to a current staff member dying under one of the following circumstances, and there is a substantial causal relationship between the person's death and those circumstances:1. The person is performing a difficult disaster response assignment or arresting a criminal, or a war-related assignment, facing dangerous situations that entail a high risk of death but still risking their life and courageously performing their duty, resulting in their death.2. An accident or dangerous situation occurs, or the person is subject to a violent event, or falls ill, in the workplace, or while away on official business, when the person is performing a duty other than one described in the preceding subparagraph, resulting in their death.3. The person suddenly becomes ill in the workplace or while away on official business, when performing a duty referred to in either of the preceding two subparagraphs.4. Any of the following circumstances, resulting in death:（1）The occurrence of an accident or hazardous incident while traveling to or from the performance of a duty described in Subparagraph 1.（2）Suddenly becoming ill while traveling to or from the performance of a duty described in Subparagraph 1 or Subparagraph 2, or the occurrence of an accident or hazardous incident while traveling to or from the performance of a duty referred to in Subparagraph 2.（3）The occurrence of an accident or hazardous incident, or sudden onset of illness, during the period of preparation for the performance of an assignment or of follow-up work after an assignment.5. Unyielding diligence or overwork, resulting in death.If a death from circumstances referred to in the provisions of Item 1 or Item 2 of Subparagraph 4 of the preceding paragraph is the result of an accident caused by a serious traffic violation on the part of the staff member, the bereavement compensation is handled as for an accidental death.The determination standards and review mechanisms for each occupational death defined in the subparagraphs of Paragraph 2, and the scope of the serious traffic violations referred to in the preceding paragraph, are separately governed by the provisions of Article 67 to Article 73 of the Enforcement Rules of the Retirement, Severance, and Bereavement Compensation Act.Determinations of whether an occupational death under any circumstance referred to in the subparagraphs of Paragraph 2 and whether its cause is grounds for bereavement compensation, shall be determined by a review based on the facts and relevant theory conducted by a review panel for the Review of Cases in Which There is Doubt Concerning Compulsory Retirement Due to Occupational Causes and Bereavement Compensation Due to Occupational Causes in accordance with Article 23, Paragraph 3 and Article 53, Paragraph 4 of the Retirement, Severance, and Bereavement Compensation ActThe review panel referred to in the preceding paragraph may refer to the Reference Criteria for the Review of Civil Servants Suffering Sudden Onset of Illness Due to Occupational Causes or Death Resulting From Unyielding Diligence or Overwork when reviewing the elements of individual cases of death resulting from sudden onset of illness referred to in Subparagraph 3 and Subparagraph 4 of Paragraph 2, or resulting from unyielding diligence or overwork, referred to in Subparagraph 5.The provisions of Article 72 and Articles 73 of the Enforcement Rules of the Retirement, Severance, and Bereavement Compensation Act apply to the mechanisms for reviewing the circumstances of a death from an occupational cause referred to in the preceding two paragraphs.
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40條
教職員在職因公死亡者，應辦理因公撫卹。
前項所稱因公死亡，指現職教職員係因下列情事之一死亡，且其死亡與該情事具有相當因果關係者：
一、執行搶救災害（難）或逮捕罪犯等艱困任務，或執行與戰爭有關任務時，面對存有高度死亡可能性之危害事故，仍然不顧生死，奮勇執行任務，以致死亡。
二、於辦公場所，或奉派公差（出）執行前款以外之任務時，發生意外或危險事故，或遭受暴力事件，或罹患疾病，以致死亡。
三、於辦公場所，或奉派公差（出）執行前二款任務時，猝發疾病，以致死亡。
四、因有下列情形之一，以致死亡：
（一）執行第一款任務之往返途中，發生意外或危險事故。
（二）執行第一款或第二款任務之往返途中，猝發疾病，或執行第二款任務之往返途中，發生意外或危險事故。
（三）為執行任務而為必要之事前準備或事後之整理期間，發生意外或危險事故，或猝發疾病。
五、戮力職務，積勞過度，以致死亡。
前項第四款第一目及第二目規定，係因教職員本人之重大交通違規行為而發生意外事故以致死亡者，以意外死亡辦理撫卹。
第二項所定各款因公死亡之認定標準、審查機制及前項所定重大交通違規行為之範圍，分別適用退撫條例施行細則第六十七條至第七十三條規定。
第二項各款因公撫卹事由及其因果關係之認定，應由退撫條例第二十三條第三項及第五十三條第四項所定之教職員因公命令退休及因公撫卹疑義案件審查小組，依據事實及學理審認之。
前項審查小組審認第二項第三款與第四款所定猝發疾病及第五款所定戮力職務，積勞過度，以致死亡之個案時，得參考公務人員因公猝發疾病或因戮力職務積勞過度以致死亡審查參考指引。
前二項所定因公死亡情事之審查機制，適用退撫條例施行細則第七十二條及第七十三條規定。
前項所稱因公死亡，指現職教職員係因下列情事之一死亡，且其死亡與該情事具有相當因果關係者：
一、執行搶救災害（難）或逮捕罪犯等艱困任務，或執行與戰爭有關任務時，面對存有高度死亡可能性之危害事故，仍然不顧生死，奮勇執行任務，以致死亡。
二、於辦公場所，或奉派公差（出）執行前款以外之任務時，發生意外或危險事故，或遭受暴力事件，或罹患疾病，以致死亡。
三、於辦公場所，或奉派公差（出）執行前二款任務時，猝發疾病，以致死亡。
四、因有下列情形之一，以致死亡：
（一）執行第一款任務之往返途中，發生意外或危險事故。
（二）執行第一款或第二款任務之往返途中，猝發疾病，或執行第二款任務之往返途中，發生意外或危險事故。
（三）為執行任務而為必要之事前準備或事後之整理期間，發生意外或危險事故，或猝發疾病。
五、戮力職務，積勞過度，以致死亡。
前項第四款第一目及第二目規定，係因教職員本人之重大交通違規行為而發生意外事故以致死亡者，以意外死亡辦理撫卹。
第二項所定各款因公死亡之認定標準、審查機制及前項所定重大交通違規行為之範圍，分別適用退撫條例施行細則第六十七條至第七十三條規定。
第二項各款因公撫卹事由及其因果關係之認定，應由退撫條例第二十三條第三項及第五十三條第四項所定之教職員因公命令退休及因公撫卹疑義案件審查小組，依據事實及學理審認之。
前項審查小組審認第二項第三款與第四款所定猝發疾病及第五款所定戮力職務，積勞過度，以致死亡之個案時，得參考公務人員因公猝發疾病或因戮力職務積勞過度以致死亡審查參考指引。
前二項所定因公死亡情事之審查機制，適用退撫條例施行細則第七十二條及第七十三條規定。