嚴重特殊傳染性肺炎防治及紓困振興特別條例

This provision states that the law is enacted to prevent and control COVID-19, protect public health, and respond to its impact on the domestic economy and society.

在中央流行疫情指揮中心成立期間，因防疫需要被指定播出防疫資訊或節目的廣播電視及衛星廣播電視事業，主管機關可視受影響情形，放寬一定期間的廣告時間限制。

This provision sets a cap of NT$84 billion for the law’s needed funding, allows the money to be budgeted in stages and sent to the Legislative Yuan for review, and lets certain agencies make early payments with Executive Yuan consent before the special budget finishes legal procedures.

Anyone who raises prices or unjustifiably hoards announced epidemic-prevention goods and does not sell them on the market faces imprisonment of up to five years and may also be fined up to NTD 5 million.

有嚴重特殊傳染性肺炎或疑似感染者，若不遵守各級衛生主管機關指示且有傳染他人之虞，可能受刑罰與罰金處罰。

Spreading rumors or false information about the COVID-19 epidemic that can harm the public or others is punishable.

違反隔離措施或檢疫措施者，會被處以罰鍰。

If one of the listed violations occurs, the competent authorities may impose an administrative fine of NT$50,000 to NT$1,000,000.

各級政府機關在必要時，可以把本條例所定相關事項委任、委託或委辦給相關機關執行，但第四條及第十一條至第十四條除外。

行政院在本條例施行滿三個月後要向立法院提出疫情及預算執行的書面報告；滿六個月後，行政院院長在施政報告時要再提出相關報告；行政院還要設置專門網站並每週更新相關法規命令或行政規則。

This provision sets the operating period for the statute and its special budget, with an exception for Articles 12 to 16 and a possible extension if the Legislative Yuan agrees.

中央衛生主管機關應對符合條件的防治相關人員發給補助或津貼，並對因執行防治工作而感染致傷病、身心障礙或死亡者給予補償或補助。

符合條件的隔離或檢疫者及照顧其家屬可申請防疫補償；雇主等機構必須給防疫隔離假，且不得把它當曠職或作出不利處分。

Certain employers and similar entities may deduct 200% of qualifying leave-pay wages from current-year taxable income.

必要時，政府機關可以依指揮官指示徵用或調用防疫物資的生產設備和原物料，並應給予適當補償。

Items requisitioned or called up under the Communicable Disease Control Act are exempt from certain restrictions when they are managed, used, benefited from, or disposed of.

中央流行疫情指揮中心指揮官在防治控制疫情需要時，可以實施必要的應變處置或措施。

在防疫期間，指揮官可以對可能違反隔離或檢疫命令的人，或確診嚴重特殊傳染性肺炎病人，指示錄影、攝影、公布個人資料，或採取其他必要防治措施。

受疫情影響而營運困難的產業、事業、醫療機構及相關從業人員，主管機關可以提供紓困、補貼、振興和必要協助；醫療機構因防疫需要停診時，政府應予適當補償。

Government payments received for severe COVID-19-related support are exempt from income tax, and they cannot be used for offset, seizure, security, or compulsory execution.