These Regulations are duly enacted in accordance with Article 18 of the Act for Preferential Treatment to Military Servicemen and Their Dependents.

Where a military serviceman is missing or captured as a prisoner of war (POW) out of his faithful loyalty or leaves his whereabouts unknown, the preferential treatment shall be granted to the bereaved family in accordance with these Regulations in addition to laws and regulations concerned.

A military serviceman shall be deemed missing or captured as a prison of war in line of duty if he is:
Subparagraph (1) Missing or captured as a prison of war while in line of public duty or war.
Subparagraph (2) Missing or captured as a prison of war in the wake of an injury or disease taking place during the duty of war.
Subparagraph (3) Missing or captured as a prison of war in the enemy's territory or on the way to an extraordinary mission.
Subparagraph (4) Missing or captured as a prison of war in an air crash while on duty.
Subparagraph (5) Missing or captured as a prison of war in an air crash, or in a forced landing while on duty in an enemy's territory or in an unknown territory.

Paragraph (1) Where a missing or captured military serviceman is officially promulgated missing by the Ministry of National Defense in the wake of report by his troop, the living support will be paid to his family based on the criteria below beginning the date on which the military service is discontinued:
Subparagraph (1) Nine months to the family if missing inland, three months to the family if missing in the seas or in the air; all payroll shall be discontinued upon expiry of such period if he is still not found upon expiry.
Subparagraph (2) Where the captured military serviceman leaves the current situation unknown or proves still captured in the enemy's territory having not been used by or working for the enemy, the family support shall be continually paid to his family. If he proves dead because of his undaunted loyalty, the compensation shall be paid according to laws and regulations concerned.
Paragraph (2) In the event that the military serviceman mentioned in the preceding paragraph has advanced pay, the advanced pay may be written off without retrieval.

The living support to the family shall be paid in accordance with the following criteria:
Subparagraph (1) At the pay the missing or captured military serviceman received during service, in full.
Subparagraph (2) The preferential treatment and living support to the family, if any, shall be continually paid at unchanged rate.

The living support to the family shall be paid to the following targets and in the following priority order:
Subparagraph (1) Spouse, children, parents, provided, that the spouse forfeits the eligibility if she remarries or her children reach adulthood.
Subparagraph (2) In case of absence of spouse, child, parent: To grandparent(s) and grandchild (ren), provided, that the grandchild (ren) forfeit the eligibility when they reach adulthood.
In case of several family members of a same preferential rank who could not reach an accord, the living support shall be equally paid to those members.
The living support shall be continually paid to children and grandchildren even if they reach adulthood if they are studying at school or incompetent to make a living.

The living support to the family shall be paid by the following units and through the following procedures:
Subparagraph (1) The living support to the family of the missing or captured military serviceman shall be paid on a monthly basis by the financial unit under the Financial Center, Comptroller Bureau of the Ministry of National Defense.
Subparagraph (2) The living support to the family of the missing or captured officer/soldier drafted into conscription shall include that payable under these Regulations and existent preferential treatment, support which the Reserve Command of the competent Municipality, county (city) in coordination with the competent local government.
The procedures to pay the living support to the family shall be separately enacted by the Combined Logistics Command, Ministry of National Defense.

The living support will be discontinued in the event that the family member of the missing or captured military serviceman meets any of the following:
Subparagraph (1) The missing or captured military serviceman is found and returns to service, resumes service, retires or is dismissed. The living support will be discontinued on the date on which the personnel order comes into effect.
Subparagraph (2) Where the missing or captured military serviceman is pronounced dead and the death compensation has been duly paid, the living support will be discontinued in the month next to pronouncement of death. The dependent supplies to the bereaved family will be continually provided until the date of expiry.
Subparagraph (3) Where the missing or captured military serviceman proves to have defected, the living support will be discontinued in the month next to verification of the defection, provided, that the dependent supplies to the bereaved family will be continually provided.
Subparagraph (4) Where a bereaved family member is renounced the Republic of China nationality, the living support will be discontinued on the date of renouncement.
Subparagraph (5) Where a bereaved family member is sentenced to imprisonment, reformatory education or preservative measure and is under the execution, the living support will be discontinued beginning the date of execution.
Subparagraph (6) Where his spouse remarries, the living support will be discontinued beginning the date of her marriage.
Subparagraph (7) Where a bereaved family member is hired as a civil servant, the living support will be discontinued beginning the date of the employment.
Subparagraph (8) The living support will be discontinued beginning the date on which his child or grandchild reaches adulthood, but will be continually paid until he/she completes university education if he/she is still studying at school, or until the cause ceases to exist if he/she proves incompetent to make a living.
In case of a bereaved family member falling under Subparagraphs IV~VIII of the preceding paragraph, the living support for himself/herself will be discontinued if the behavior takes place on him/her personally.

In the event that a family member of the missing or captured military serviceman holds military dependent supply certificate or military dependent identity certificate, the case shall be duly handled in accordance with the Regulations Governing Military Dependents and laws and regulations concerned.

In the event that in a case of missing or captured military serviceman, his troop has misrepresented, or if the military serviceman has defected or has returned but his family willfully conceals such fact, the case shall be referred to prosecution, and the living support for the period after his return shall be retrieved.

The Combined Logistics Command, Ministry of National Defense shall check and verify the family members who receive the living support on an annual basis.

The Reservation Affair Services, Combined Logistics Command shall check and verify the family members who receive the living support on an annual basis.

These Regulations come into enforcement upon the date of promulgation.