The rights of applying for insurance compensation can not be embargoed or pay debts, and can not be mortgaged, transferred or use as collateral, either.

The insurance business, insurance compensations, insurance contract and records are exempted from all taxes.

(Deleted)

The Enforcement Regulations of this Act is instituted by the Executive Yuan.

This Act is implemented from the date of promulgation.
The implementation date for articles of this Act amended on December 24, 2021 shall be determined by the Executive Yuan.