Article 68 of the Enforcement Rules of the Public Functionaries Insurance Act amended and promulgated by the Examination Yuan on July 25, 1962, states that "(T)he retention of the insured years on the record requested by the insured shall be limited to a period of five years. Those who renew their insurance policy after the expiration of the five-year period shall be considered as newly insured." This Article is in conflict with Article 21, Paragraph 2, of the then effective Public Functionaries Insurance Act which provides that "(A)ll the original insured years on the record shall remain effective in full when the insurance policy is renewed if the insured applies for a retention of the insured years on the record instead of the refund in accordance with the preceding paragraph regarding the refund." Therefore, Article 68 of the said Enforcement Rules shall not be enforced as it imposes a limitation of period that is not mentioned in the Act in violation of the constitutional right of the people.

　　　 Article 21, Paragraphs 1 and 2, of the Public Functionaries Insurance Act of January 29, 1958, provides that "(T)hose who quit their office without obtaining any insurance payment may apply for a refund of the part of the self-paid premium from the insurer. Those who resume their office and renew their insurance policy shall be deemed as newly insured. However, for those who were qualified for the refund of the insurance premium in accordance with the preceding paragraph and did not apply for the refund of the premium but applied for the retention of the insured years instead, all the original insured years on the record shall remain effective in full when the insurance policy is renewed." Though Article 24 of the same Act authorizes the relevant government institutions to establish the enforcement rules of the Act, it does not authorize the making of any restriction on the substantive right of the insured to retain his/her insured years on the record. Article 68 of the Enforcement Rules of the Public Functionaries Insurance Act amended and promulgated by the Examination Yuan on July 25, 1962, states that "(T)he retention of the insured years on the record requested by the insured shall be limited to a period of five years. Those who renew their insurance policy after the expiration of the five-year period shall be considered as newly insured." This Article shall not be enforced as it unduly imposes a limitation of period that is not mentioned in the Act in violation of the constitutional right of the people.