The economical security for people with disabilities are to be planned and executed, step by step, by life subsidies, day care and residential care subsidies, caregiver allowance, and pension／annuity insurance.
Regulations on the pension／annuity insurance for people with disabilities in the above mentioned paragraph is implemented by the related social insurance laws.

The municipal and county (city) competent authorities shall, according to the result of need assessment, provide people with disabilities in their governed districts with following subsidies, and there shall be no limit on the time of setting the domiciles.
1. Life subsidy;
2. Day care and residential care subsidy;
3. Medical care subsidy;
4. Home care subsidy;
5. Assistive devices subsidy;
6. Subsidies on house rent and house-purchasing loan interest;
7. Parking lot purchasing loan interest or parking lot rent;
8. Other subsidy for necessary expenses (for their welfare).
Regulations on the subsidizations referred to in the preceding paragraph shall be prescribed by the central competent authority and the central competent authority in charge of specific business, except elsewhere stated in this Act and in others.
To implement the affairs／issues mentioned in the preceding Clause 1, 2, 6, 7 of Paragraph 1, the municipal and county (city) competent authorities shall, on their own initiative and before the end of each fiscal year, as consolidating those information provided by the related departments (agencies／organizations), reexamine the documents concerning the approved subsidy cases. However, whereas it is alteration of the applicant’s qualification or it is deemed necessary for examination, the competent authorities may request the applicant to provide the related certification documents. For unqualified receivers, the subsidy shall be returned by the receivers within 60 days upon receiving, under the writing order issued by the municipal and county (city) competent authorities concerned. Shall it be not returned in time, the whole case will be sent to administrative execution.

The competent authorities shall ask relevant organizations (institutions), groups, juristic corporators, or individuals to provide information required for processing the subsidies mentioned in the preceding article. The abovementioned respondents have an obligation to provide the information required.
The competent authorities shall duly perform the duty of care of information obtained in accordance with the provisions of the preceding paragraph, and possess, process and use that information according to the provisions of the Personal Information Protection Act.

The government shall, by laws, reduce or exempt the taxes to be paid by people with disabilities or their supporters. Provided that a tax payer or his／her spouse or supported family members be disabled, it is allowed to record the special
reduction amount in favor of people with disabilities on the tax return, and the amount is prescribed in the Income Tax Act. The subsidies received by people with disabilities or their supporters are not subject to taxation.

When people with disabilities participate in social insurance, the government shall, according to the household economical conditions／status’, subsidize them for part of the premium required to be paid by the disabled themselves.
Regulations on the subsidization for premium referred to in the preceding paragraph shall be prescribed by the central competent authority.