(Implementation of Recovery & Reconstruction after Disaster)
Various tiers of governments and related public enterprises shall implement recovery and reconstruction after a disaster according to applicable laws and disaster prevention and protection plan while encouraging public and private schools, hospitals designated to take charge of emergency medical treatment, groups, enterprises, businesses and limited partnerships to actively provide supports.
1. Investigate, study, evaluate and analyze disaster situations and needs of victims in disaster-affected areas.
2. Authorize and implement program and proposals for recovery and reconstruction after a disaster.
3. Record and allot volunteers.
4. Distribute and handle donated resources and money and allocate relief.
5. Attend to casualties, settle people from disaster-affected areas and maintain order in disaster-affected areas.
6. Medical care, epidemic prevention and psychological counseling.
7. Rebuild school dormitories and its supplementary public facilities.
8. Schooling and boarding of affected students.
9. Approve or assist the drafting of urgent repair and recovery of heritage, historical sites and memorial and settlement buildings.
10. Emergency responses, including investigation of damage of heritage, historical sites and memorial and group buildings, urgency repair and reinforcement.
11. Safety evaluation and handling of damaged structures.
12. Recovery of houses, public buildings, urban renewal and handling of land ownership.
13. Repair utilities including water conservancy, soil and water conservation, environmental protection, tele-communications, electricity, water, oil and gas, and regulate resource supplies.
14. Repair tracks, roads, bridges, mass transportation, airports, ports and agriculture and fisheries.
15. Environment disinfection and reject processing.
16. Employment services for people and reconstruction of industry.
17. Investigation on the cause of disaster or accident.
18. Other issues related to recovery and reconstruction.
Various tiers of governments shall include the mitigation affairs under the preceding paragraph to each prevention and protection plan.
Public enterprises shall depend on its functional authorities depend on its disaster prevention and protection operation plan to implement mitigation affairs.

(Creation & Dismissal of Reconstruction Promotion Commission)
To execute recovery and reconstruction after a disaster, government at each tier may create a tasking commission to promote the reconstruction with members assigned from all agencies concerned.
The reconstruction promotion commission may only be dismissed upon the completion of the recovery and reconstruction after a disaster.
When the reconstruction promotion commission dissolves, governments at all levels shall, according to the nature of the post-disaster restoration and reconstruction plan, designate regulating authorities to review and revise the following plan.

In case of traffic interruption or where damage of public utilities concerns safety of people due to occurrence of disaster, various tiers of government shall simplify administrative procedures and shall not be subject to Regional Planning Act, Urban Planning Law, Water and Soil Conservation Law, Slopland Conservation and Utilization Act, Forest Law, Water Act, National Park Law and other restrictions from related laws or acts in order to make urgency repairs or reconstruction.
Measures governing matters related to the simplified administrative procedures that are not subject to related laws or acts under the preceding paragraph shall be defined by the central disaster prevention and protection operation regulating authorities.

Where normal living conditions in disaster-affected areas are affected due to occurrence of disaster, various tiers of government shall, in terms of delimiting, acquiring, altering, evaluating, managing, protecting land and building, simplify administrative procedures and shall not be subject to Regional Planning Act, Urban Planning Law, Construction Law, Urban Renewal Regulation, Environmental Impact Assessment Law, Water and Soil Conservation Law, and other restrictions from related laws or acts in order to provide proper settlement for disadvantaged minority or to adopt reconstruction works in disaster-affected areas.
Measures governing matters related to the simplified administrative procedures that are not subject to related laws or acts under the preceding paragraph shall be defined by the central disaster prevention and protection operation regulating authorities.

Central Disaster Prevention and Protection Commission shall cause the financial institutions to provide loans at lower interest rate to meet the funds required for reconstruction or repair by the people from the disaster-affected areas.
Central Disaster Prevention and Protection Council shall approve the ceiling amount of the loans, interest subsides, and loan operation procedure for the purpose of the first paragraph herein. The ceiling amount for interest subsides shall be paid from the budget prepared by the government of each tier. In deciding the range of interest subsides, the extent of damage the people suffered from the disaster and their capability of independent reconstruction shall be taken into consideration.

Self-use residence purchased by people from disaster affected areas with a mortgage may have the house and land offset against the loan upon the consent of original loan financial institution if governments at all levels have determined that the residence is severely damaged during the disaster and can no longer be used. The interest of the leftover loan for the remaining years shall be subsidized by the Ministry of the Interior.
The scope, method, procedures and rate of subsidized interest mentioned in previous Paragraph, the determination of a self-use residence that is severely damaged during the disaster and can longer be used, and other related matters to follow shall be defined by the Ministry of the Interior with relevant agencies.
Financial institution that bear or dispose the house or land mentioned in Paragraph 1 shall not be bound by Article 75 and 76 of The Banking Act and Article 146-2 of Insurance Act.

Regarding all types of loans and credit card debt applied by people in disaster affected areas before the disaster, financial institution shall extend the repayment schedule of the principal and accounts payable. The interest during the extension shall not be charged to the victim and subsidized by the central government accordingly. The subsidy scope, extension period, operating procedures and other related matters to follow shall be defined by Financial Supervisory Commission with relevant agencies.
If the term of loan exceeds thirty years due to the extension of capital payment as stated in the preceding paragraph, it shall not be bounded by Article 38 of The Banking Act.

All types of relief assistances, monetary condolences or pays for temporary jobs are exempted from tax.
Profit-seeking enterprises that donate relief and reconstruction assistances to people from disaster affected areas through organizations or institutions stated in Paragraph 4 of Article 11 of Income Tax Act shall list the said assistances as the annual expense or loss while filing income tax return. The said assistance shall not be limited by the total amount and is not applicable to Paragraph 2 of Article 36 of Income Tax Act.
Lands and buildings in disaster affected areas that have reached certain qualifications may be exempted from land and house taxes.
The certain qualifications mentioned in the preceding paragraph and the time limit and scope of reduction shall be defined by municipality and county (city) governments in disaster affected areas according to autonomy regulations and shall be reported to the Ministry of Financial Affairs for reference.
The relief assistances, monetary condolences or pays for temporary jobs mentioned in Paragraph 1 shall not be used for seizure, offsetting, guarantee or enforcement.

For National Health Insurance beneficiaries in disaster affected areas, their national health insurance fees, part of disaster-related medical expenses, and general food expenses during the hospitalization within a certain period of time after the disaster shall be supported by the central government and private donations. This applies to those who come from disaster-affected area and who are not covered by the National Health Insurance, where the disaster-related medical expenses and general food expenses during the hospitalization will be covered accordingly.
Before disaster affected areas are announced, in the event of a large number of disaster-affected patients requiring treatment, the Ministry of Health and Welfare may designate a large-scale disaster-affected patient area. The disaster-affected people in this area seek medical treatment approved the provision in the preceding paragraph concerning the medical expenses and general food expenses during the hospitalization is applicable mutatis mutandis to disaster-affected patients.
The qualification, conditions,duration of the applicable target as prescribed in Paragraph 1 and the delineation procedure of the area of large number of disaster-affected patients and other related matters shall be defined by the Ministry of Health and Welfare.

For insured people in disaster affected areas, their farmer health insurance, national pension insurance, labor insurance and employment insurance within a certain period of time after the disaster shall be paid by the central government.
The insured of labor insurance who are suffered from injury or disease due to natural disaster may apply for injury or sickness benefits. The central government shall support required budget accordingly.
The qualification of the insured, claiming terms, payment amount, period and other related matters to follow shall be defined by the Ministry of the Interior, Ministry of Health and Welfare and Ministry of Labor.

Whereas low income households in disaster affected areas that fail to apply for preferential financing or other subsidies offered by the government have received venture financing loans from financial institutions, the Ministry of Health and Welfare shall subsidize loan financial institution the interest and the loan amount shall not exceed NT$1.500,000
The amount of subsidized interest, application procedures and other related matters shall be defined by the Ministry of Health and Welfare with relevant agencies.

Whereas farms, fish farms and other agricultural facilities that are used as collaterals for the loans are totally damaged or lost, the financial institution shall bear it according to the leftover amount of loan.
Financial institution that bears such loss as stated in the preceding paragraph may be subsidized by the government, where the subsidy can reach 80% of the amount covered by the financial institution at maximum. The subsidy scope, method, procedure and other related matters to follow shall be defined by Council of Agriculture, Executive Yuan, with Financial Supervisory Commission.

Whereas Enterprises in disaster affected areas suffer from operational difficulty due to the disaster, the central industry competent authority may provide assistance.
The determination of operational difficulty stated in the preceding paragraph, assistance measures and standards, and other related matters to follow shall be defined by the central industry competent authority and approved by Executive Yuan.
Where enterprises in disaster affected areas suffered from operational difficulty due to the disaster have applied loans before the disaster, the deadline of their repayment of principal and interest may be extended or the interest derived therefrom may be reduced or exempted.
Regarding the extension stated in the preceding paragraph, circulating fund may be extended for one year at maximum, whereas capital financing may be extended for 3 years at maximum.
Regarding the loss of interest during the agreed extension or interest reduction/exemption period stated in Paragraph 3, a financial institution will be subsidized by the central industry competent authority.
Where disaster impacted enterprises have applied for loans from financial institution as the working capital in their operation recovery plan, they may have their loan interest subsidized if the loan was applied for circulating fund (one year at maximum) or capital financing (three years at maximum).
When the loan stated in the preceding paragraph deemed necessary, relevant credit guarantee fund may provide credit guarantee percentage shall be 90%. During the insurance application, guarantee transaction fees shall not be charged to disaster impacted enterprises.
The scope and operating procedures of subsidy and other related matters as stated in the preceding two Paragraphs shall be defined by the central industry competent authority.

People in disaster affected areas who file civil litigation against the persons liable for their damages are free from court costs and execution fees provisionally when they appeal to the courts for compulsory enforcement.
Where disaster victims apply for provisional attachment or provisional injunction to ensure compulsory enforcement as stated in the preceding paragraph, the amount of money that the court requires as a guarantee in accordance with The Code of Civil Procedure shall be no more than one-tenth of the price or value of the claim.
The guarantee stated in the preceding paragraph may be provided in the form of a executive guarantees issued by the competent authority.
Where people in disaster affected areas won the appeal according to the final judgment, the Court shall on its own initiative declare a provisional execution. The guarantees provided by the court for the declaration of provisional execution are applicable to rules stated in the preceding two paragraphs.

Disaster affected areas stated from Article 42 to the preceding article refers to severe casualties or destruction or damage of the buildings. Its range shall be announced by Executive Yuan and be published in Government Notices.

With respect to the land use rights offered by a public land management agency or public enterprise without charges, if the government or a private unit certified by the government constructs buildings and transfer them to people from disaster-affected areas, the said areas shall not be the subject of compulsory enforcement.