{
  "claims": [
    {
      "boundary": "我們使用的三讀文字是媒體轉錄，還沒有取得官方定本、公布令和施行規定，不能說合資格的長者已經免繳。",
      "evidence_refs": [
        "e-src-2",
        "e-src-37",
        "e-src-94"
      ],
      "id": "claim-elderly-health-premium-subsidy-bce0bc4b1cd3",
      "scope": {
        "geography": "臺灣全國",
        "population": "65 歲以上、稅率未達 20% 的健保保險對象",
        "time": "2026-10-16 三讀；截至 2026-10-20 尚未公布"
      },
      "status": "supported",
      "text": "立法院 2026 年 10 月 16 日表決通過《老人福利法》第 22 條修正：65 歲以上、最近一年綜所稅率未達 20%（或免申報）的長者，健保費改由中央補助；再修正動議以 60 票對 39 票通過。"
    },
    {
      "boundary": "這些都是補助總額，沒有扣掉縣市原有的補助，不等於全國政府淨新增的支出。",
      "evidence_refs": [
        "e-src-3",
        "e-src-4"
      ],
      "id": "claim-elderly-health-premium-subsidy-7dae831459a9",
      "scope": {
        "geography": "臺灣全國",
        "population": "符合三讀條件的 65 歲以上長者",
        "time": "2026 年至 2049 年估算"
      },
      "status": "supported",
      "text": "衛福部估計約 403 萬人符合，一年約需 400 億元；行政院估今年 399.65 億元，2049 年增加到 628.6 億元。"
    },
    {
      "boundary": "部分代碼歸屬是我們推定的，資料按保費年月列帳，資格與上限也沒有對齊；約四成只是粗估，不是確定的省款金額。",
      "evidence_refs": [
        "e-src-8",
        "e-src-15"
      ],
      "id": "claim-elderly-health-premium-subsidy-89237f13b1bc",
      "scope": {
        "geography": "臺灣各縣市（離島由中央付，不列入）",
        "population": "由縣市出錢、只補 65 歲以上的補助項目",
        "time": "2024 年至 2026 年 8 月"
      },
      "status": "synthesis",
      "text": "依健保署開放資料加總，各縣市 2025 年已自己替 65 歲以上長者付約 152.6 億元保費補助，九成五在六都；依我們的粗估，中央接手後約四成是從地方改由中央付，約六成（兩百多億元）是全國政府新增的支出。"
    },
    {
      "boundary": "這是依現行條文文義的原則判斷。三讀定本的特別規定、其他法律明文、正式解釋，或衛福部再修施行細則，都可能改變認列方式。",
      "evidence_refs": [
        "e-src-9",
        "e-src-10",
        "e-src-11",
        "e-src-23",
        "e-src-24"
      ],
      "id": "claim-elderly-health-premium-subsidy-3167ffdb81e4",
      "scope": {
        "geography": "臺灣全國",
        "population": "中央政府對全民健保的法定負擔",
        "time": "2025-01-01 起現行規則"
      },
      "status": "synthesis",
      "text": "照 2025 年 10 月修正、溯自 2025 年 1 月 1 日施行的健保法施行細則第 45 條，政府 36% 法定負擔只認列依健保法第 27 條的保費補助；依《老人福利法》的補助原則上不能抵 36%，由中央預算另外支付。"
    },
    {
      "boundary": "2026 年再修正動議和當日協商全文還沒有取得；會外是否另有徵詢函文也沒有核實。",
      "evidence_refs": [
        "e-src-5",
        "e-src-6",
        "e-src-7",
        "e-src-16",
        "e-src-107",
        "e-src-108",
        "e-src-109",
        "e-src-110",
        "e-src-111",
        "e-src-112",
        "e-src-113",
        "e-src-114",
        "e-src-115",
        "e-src-116",
        "e-src-117"
      ],
      "id": "claim-elderly-health-premium-subsidy-b2bf2d1c99db",
      "scope": {
        "geography": "立法院",
        "population": "國民黨團、民眾黨團及各提案委員",
        "time": "2024 年 5 月至 2026 年 10 月 16 日"
      },
      "status": "supported",
      "text": "八個提案版本的原件都沒有指明彌補資金的來源，也沒有記載曾徵詢行政院；2024 年兩次委員會和一次協商的逐字紀錄裡，委員只提到超徵稅收、統籌分配稅款、把政府負擔從 36% 提高到 38% 等方向，沒有把本案逐年支出對應到可用的收入。"
    },
    {
      "boundary": "預算案在三讀前就送出，不能據此推論行政院之後不會追加或另編。",
      "evidence_refs": [
        "e-src-34",
        "e-src-35"
      ],
      "id": "claim-elderly-health-premium-subsidy-5b6994a36fc2",
      "scope": {
        "geography": "中央政府",
        "population": "衛福部本部與社會及家庭署預算",
        "time": "116 年度（2027）預算案，2026 年 8 月公告"
      },
      "status": "supported",
      "text": "衛福部本部和社會及家庭署的 116 年度預算案中，都沒有一般 65 歲以上長者保費補助這一項。"
    },
    {
      "boundary": "只涵蓋 70 歲以上、出現在報稅資料裡的人，沒有 65 到 69 歲，也沒有沒報稅的長者；只看所得淨額，量不出有資產但稅率低的人有多少。比例是我們依財政部表格加總和換算的。",
      "evidence_refs": [
        "e-src-78",
        "e-src-79"
      ],
      "id": "claim-elderly-health-premium-subsidy-375f90a7f165",
      "scope": {
        "geography": "臺灣全國",
        "population": "報稅資料中的 70 歲以上本人、配偶及受扶養尊親屬",
        "time": "113 所得年度申報資料"
      },
      "status": "supported",
      "text": "依財政部表 101-2（113 年度），報稅資料中的 70 歲以上者約 226 萬人，約 81% 所在申報戶的稅率未達 20%；被排除的大約五分之一多數是被親屬申報扶養的長輩。門檻若改成 5%，符合的比例會降到約 66%，約 35 萬人會被排除。"
    },
    {
      "boundary": "不能據此估出實際受益者中有多少人收入或資產不低。",
      "evidence_refs": [
        "e-src-65",
        "e-src-66",
        "e-src-67",
        "e-src-68",
        "e-src-73"
      ],
      "id": "claim-elderly-health-premium-subsidy-215322270d66",
      "scope": {
        "geography": "臺灣全國",
        "population": "65 歲以上綜所稅申報者",
        "time": "2025 所得年度稅制"
      },
      "status": "synthesis",
      "text": "稅率門檻看的是併入綜合所得的淨額。股利可以分開計稅，股票與房地交易所得不併入，分期領的退休金也有高額減除，所以稅率不是財產測試。"
    },
    {
      "boundary": "總預算案還不是法定預算，這個比例也不代表有可以自由動用的餘額。",
      "evidence_refs": [
        "e-src-3",
        "e-src-95",
        "e-src-96"
      ],
      "id": "claim-elderly-health-premium-subsidy-d405b957fb9a",
      "scope": {
        "geography": "中央政府",
        "population": "中央總預算歲出",
        "time": "116 年度總預算案"
      },
      "status": "corrected",
      "text": "國民黨立委說「用不到 1%」預算：以明年度總預算案歲出 3 兆 9,266 億元和 400 億元計算，比例約 1.02%，略超過 1%；而且這只算了第一年。"
    },
    {
      "boundary": "不能說年輕人的健保費一定會調漲，也不能說修法完全不花新錢。",
      "evidence_refs": [
        "e-src-3",
        "e-src-20"
      ],
      "id": "claim-elderly-health-premium-subsidy-11a0552aac7a",
      "scope": {
        "geography": "臺灣全國",
        "population": "20 到 64 歲人口與綜所稅繳稅家庭",
        "time": "2026-10-16 至 10-17 的說明"
      },
      "status": "supported",
      "text": "「20 到 64 歲每人每年多負擔約 2,690 元」是假設政府預算完全不支應的示意，不是已經決定的帳單。"
    },
    {
      "boundary": "「違憲」是行政院的主張和部分學者的看法，不是已確定的結論。",
      "evidence_refs": [
        "e-src-101",
        "e-src-102",
        "e-src-103",
        "e-src-104",
        "e-src-105",
        "e-src-106"
      ],
      "id": "claim-elderly-health-premium-subsidy-d992879df075",
      "scope": {
        "geography": "臺灣",
        "population": "立法院的法律案提案權",
        "time": "截至 2026-10-20"
      },
      "status": "disputed",
      "text": "立法委員提出會增加支出的法律案是否違反憲法第 70 條，法律學者意見相反，憲法法庭也還沒有作出判決。"
    },
    {
      "boundary": "行政院沒有公開模型，不能說它就是這樣算的；「628.6 億元偏低」是有理由懷疑，不是確定。",
      "evidence_refs": [
        "e-src-3",
        "e-src-4",
        "e-src-36",
        "e-src-81"
      ],
      "id": "claim-elderly-health-premium-subsidy-9020f002806e",
      "scope": {
        "geography": "臺灣全國",
        "population": "符合補助的 65 歲以上長者",
        "time": "2026 年至 2055 年情境"
      },
      "status": "synthesis",
      "text": "若保費不漲，我們用公開數字估算的 2049 年成本約 623 億元，和行政院估的 628.6 億元相差不到 1%；保費若每年漲 1% 或 2%，2049 年分別約 783 億元與 982 億元。"
    }
  ],
  "evidence": [
    {
      "bounds_unknowns": [],
      "id": "e-src-1",
      "locator": "嘉義市 2026 年 10 月試辦 65 歲以上健保費補助（三個月、不排富）；市府社會處談中央地方銜接",
      "source_id": "src-1",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-2",
      "locator": "2026-10-16 立法院三讀《老人福利法》第 22 條修正；再修正動議 60 票對 39 票；上午朝野協商無共識",
      "source_id": "src-2",
      "supports": [
        "claim-elderly-health-premium-subsidy-bce0bc4b1cd3"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-3",
      "locator": "2026-10-16 當晚衛福部說明：年底 65 歲以上約 485 萬人、約 403 萬人符合、一年約 400 億元",
      "source_id": "src-3",
      "supports": [
        "claim-elderly-health-premium-subsidy-11a0552aac7a",
        "claim-elderly-health-premium-subsidy-7dae831459a9",
        "claim-elderly-health-premium-subsidy-9020f002806e",
        "claim-elderly-health-premium-subsidy-d405b957fb9a"
      ]
    },
    {
      "bounds_unknowns": [
        "unknown-elderly-health-premium-subsidy-7dc8b520e438"
      ],
      "id": "e-src-4",
      "locator": "2026-10-16 行政院說明：今年 399.65 億元，2049 年（民國 138 年）628.6 億元",
      "source_id": "src-4",
      "supports": [
        "claim-elderly-health-premium-subsidy-7dae831459a9",
        "claim-elderly-health-premium-subsidy-9020f002806e"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-5",
      "locator": "委員會審查報告 p.2（國民黨黨團提案說明：「僅需增加 400 億元支出」、占總預算 1.3%）；另見 p.1–3、p.4–5",
      "source_id": "src-5",
      "supports": [
        "claim-elderly-health-premium-subsidy-b2bf2d1c99db"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-6",
      "locator": "立法院公報 113 卷 55 期 p.196（衛福部次長：約 359 億元增至 2054 年 627 億元）",
      "source_id": "src-6",
      "supports": [
        "claim-elderly-health-premium-subsidy-b2bf2d1c99db"
      ]
    },
    {
      "bounds_unknowns": [
        "unknown-elderly-health-premium-subsidy-7dc8b520e438"
      ],
      "id": "e-src-7",
      "locator": "立法院公報 113 卷 66 期 p.348（黨團協商：2049 年增至 628 億元，建議「緩議」）",
      "source_id": "src-7",
      "supports": [
        "claim-elderly-health-premium-subsidy-b2bf2d1c99db"
      ]
    },
    {
      "bounds_unknowns": [
        "unknown-elderly-health-premium-subsidy-92da0ee33915"
      ],
      "id": "e-src-8",
      "locator": "健保署各級政府補助保險對象保費資料集（按月份、縣市、鄉鎮、補助項目）；2025 年縣市 65 歲以上補助逐筆加總約 153 億元",
      "source_id": "src-8",
      "supports": [
        "claim-elderly-health-premium-subsidy-89237f13b1bc"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-9",
      "locator": "衛福部鬆綁成果 p.2（36% 只計《健保法》規定補助，「其他福利支出」不計）",
      "source_id": "src-9",
      "supports": [
        "claim-elderly-health-premium-subsidy-3167ffdb81e4"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-10",
      "locator": "《全民健康保險法施行細則》第 45 條",
      "source_id": "src-10",
      "supports": [
        "claim-elderly-health-premium-subsidy-3167ffdb81e4"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-11",
      "locator": "《全民健康保險法》第 18 條（眷屬保費由被保險人繳納）；另見第 3 條、第 27 條",
      "source_id": "src-11",
      "supports": [
        "claim-elderly-health-premium-subsidy-3167ffdb81e4"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-12",
      "locator": "第六類地區人口保費：2021 年 1 月起每人每月 826 元（縣市補助上限基準）",
      "source_id": "src-12",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-13",
      "locator": "中低收入老人及身心障礙者全民健康保險保險費補助辦法第 5 條（另見第 2 條）",
      "source_id": "src-13",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-14",
      "locator": "2023-09-06 時任衛福部長稱地方每年約 116 億元",
      "source_id": "src-14",
      "supports": []
    },
    {
      "bounds_unknowns": [
        "unknown-elderly-health-premium-subsidy-92da0ee33915"
      ],
      "id": "e-src-15",
      "locator": "補助項目代碼表（「北市長者」「新北65歲」「桃市65歲」「高市65歲」「離島老人」等代碼）",
      "source_id": "src-15",
      "supports": [
        "claim-elderly-health-premium-subsidy-89237f13b1bc"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-16",
      "locator": "立法院公報 113 卷 63 期 p.340（社家署長說明 359 億元估算方式）",
      "source_id": "src-16",
      "supports": [
        "claim-elderly-health-premium-subsidy-b2bf2d1c99db"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-17",
      "locator": "衛福部新聞稿：稅率未達 20% 長者保費",
      "source_id": "src-17",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-18",
      "locator": "衛福部轉載：以 2024 年約 467 萬名 65 歲長者計",
      "source_id": "src-18",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-19",
      "locator": "2026-10-16 中央社報導（cited_in 僅標「未說明」）",
      "source_id": "src-19",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-20",
      "locator": "衛福部社保司長補充：2,690 元試算假設政府預算未支應，「並非代表……一定立即增加 2690 元」",
      "source_id": "src-20",
      "supports": [
        "claim-elderly-health-premium-subsidy-11a0552aac7a"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-21",
      "locator": "健保會年報 p.106（2025 年政府撥補 36% 差額 1,243.76 億元）",
      "source_id": "src-21",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-22",
      "locator": "健保會年報 p.161（施行細則第 45 條修正前後條文，刪除「其他法律規定」）",
      "source_id": "src-22",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-23",
      "locator": "健保會年報 p.160（施行細則第 45 條修正及 2015 年版「其他法律規定」補助八項相關說明）",
      "source_id": "src-23",
      "supports": [
        "claim-elderly-health-premium-subsidy-3167ffdb81e4"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-24",
      "locator": "施行細則修正條文對照表 p.2（「將非屬本法規定之補助，皆排除計算」；第 73 條「自一百十四年一月一日施行」）",
      "source_id": "src-24",
      "supports": [
        "claim-elderly-health-premium-subsidy-3167ffdb81e4"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-25",
      "locator": "2024-06-01 時任健保署長：長者保費列入補助將排擠公務預算挹注",
      "source_id": "src-25",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-26",
      "locator": "2024-06-13 委員會初審當天社保司長：「會納入36%內，不用再編列預算」（記者轉述）",
      "source_id": "src-26",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-27",
      "locator": "健保會 2024 年意見：36% 算法「似有減少政府負擔之虞」",
      "source_id": "src-27",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-28",
      "locator": "健保會年報 p.115（健保署回應依「行政院協商確立之法律見解及計算方式」；今年費率 5.17% 見 p.114）",
      "source_id": "src-28",
      "supports": []
    },
    {
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      "locator": "醫師全聯會三讀當天要求補助保費「不得計入健保法第 3 條 36% 法定負擔下限」",
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    },
    {
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      "locator": "醫師全聯會三讀隔天聲明：補助保費「可能計入這36%的下限」",
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      "supports": []
    },
    {
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      "locator": "台灣醫院協會等七個醫界團體三讀當天下午記者會，呼籲行政院覆議為「唯一補救方式」",
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      "supports": []
    },
    {
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      "locator": "2026-10-17 衛福部長：明年編列 600 億元挹注健保，實質挹注「一點都沒有增加」",
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      "supports": []
    },
    {
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      "locator": "2026-10-17 黃國昌稱健保基金「一毛都不會少」；衛福部回應每年額外負擔約 400 億元",
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      "supports": []
    },
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      ],
      "id": "e-src-34",
      "locator": "衛福部 116 年度單位預算案 p.69、p.124–125（撥補健保基金 60,000,000 千元；36% 差額 1,464 億元；社會保險補助項目）",
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        "unknown-elderly-health-premium-subsidy-f179ce841b0d"
      ],
      "id": "e-src-35",
      "locator": "衛福部主管 116 年度預算案 p.66–67（中低收入老人保費補助 13.1 億元見 p.66）",
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      "supports": [
        "claim-elderly-health-premium-subsidy-5b6994a36fc2"
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    },
    {
      "bounds_unknowns": [],
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      "locator": "健保署 2026 年 5 月業務執行報告 p.10（前 5 月 36% 差額 479.17 億元，較去年同期多 38.33 億元）",
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        "unknown-elderly-health-premium-subsidy-e55d140fd3bb"
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      "id": "e-src-37",
      "locator": "三讀條文媒體轉錄：「由中央主管機關全額補助」、補助辦法由中央主管機關訂定",
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      "supports": [
        "claim-elderly-health-premium-subsidy-bce0bc4b1cd3"
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    },
    {
      "bounds_unknowns": [],
      "id": "e-src-38",
      "locator": "衛福部三讀當晚情境：用保費支應，20–64 歲每人每年多負擔約 2,690 元",
      "source_id": "src-38",
      "supports": []
    },
    {
      "bounds_unknowns": [],
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      "locator": "臺北市政府社會局頁面（cp.aspx?n=22B00B4927757FFE），縣市補助對照之臺北市來源",
      "source_id": "src-39",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-40",
      "locator": "2026 新北市社會福利手冊 p.36–37",
      "source_id": "src-40",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-41",
      "locator": "臺中市政府社會局公告（post 461560），縣市補助對照之臺中市來源",
      "source_id": "src-41",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-42",
      "locator": "南投縣政府新聞（id=166721），縣市補助對照之南投縣來源",
      "source_id": "src-42",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-43",
      "locator": "新竹市衛生局市政新聞頁，縣市補助對照之新竹市來源",
      "source_id": "src-43",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-44",
      "locator": "桃園市社會局健保費補助查詢頁（nhi_search.jsp）",
      "source_id": "src-44",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-45",
      "locator": "臺南市政府社會局新聞（s=8536733），縣市補助對照之臺南市來源",
      "source_id": "src-45",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-46",
      "locator": "基隆市政府公告（2751-112785），縣市補助對照之基隆市來源",
      "source_id": "src-46",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-47",
      "locator": "花蓮縣政府社會處公告頁，縣市補助對照之花蓮縣來源",
      "source_id": "src-47",
      "supports": []
    },
    {
      "bounds_unknowns": [],
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      "locator": "臺東縣關山戶政事務所公告（RZ8465JZUR），縣市補助對照之臺東縣來源",
      "source_id": "src-48",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-49",
      "locator": "苗栗縣獅潭鄉公所公告（s=971633），縣市補助對照之苗栗縣來源",
      "source_id": "src-49",
      "supports": []
    },
    {
      "bounds_unknowns": [],
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      "locator": "嘉義市政府新聞稿（中央社 postwrite 438245）；嘉義市社會處公告本輪讀取失敗",
      "source_id": "src-50",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-51",
      "locator": "彰化縣政府社會處公告（data_id=11143）",
      "source_id": "src-51",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-52",
      "locator": "屏東縣長者健保費補助報導（中央社地方新聞）",
      "source_id": "src-52",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-53",
      "locator": "宜蘭縣政府公告（s=244517）",
      "source_id": "src-53",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-54",
      "locator": "新竹縣法規 GL000194（縣長者健保費補助自治法規）",
      "source_id": "src-54",
      "supports": []
    },
    {
      "bounds_unknowns": [],
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      "locator": "澎湖縣政府社會處公告（dataserno=201805280003），離島 65 歲以上健保費補助",
      "source_id": "src-55",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-56",
      "locator": "金門縣社會處公告，離島 65 歲以上健保費補助",
      "source_id": "src-56",
      "supports": []
    },
    {
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      "locator": "嘉義縣：全面補助一年約 11–12 億元；今年 10 月起先補 65–69 歲中低收入戶；縣長「樂觀其成」",
      "source_id": "src-57",
      "supports": []
    },
    {
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      "locator": "南投縣長 2025 年 6 月：財劃法落實後 65 歲以上免負擔健保費",
      "source_id": "src-58",
      "supports": []
    },
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      "locator": "南投縣公告：2026 年 4 月 1 日開辦 65 歲以上健保費補助",
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      "supports": []
    },
    {
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      "locator": "115 年度中央總預算案 p.20（統籌分配稅款多釋出 4,165 億元）",
      "source_id": "src-60",
      "supports": []
    },
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      "locator": "花蓮縣府 2026 年 3 月聲明全文轉載（統籌分配稅款多約 148.8 億元、中央補助減約 102 億元）",
      "source_id": "src-61",
      "supports": []
    },
    {
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      "locator": "審計部地方政府審核意見 p.乙-810（2018–2020 年度；未訂排富之社福支出項目）",
      "source_id": "src-62",
      "supports": []
    },
    {
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      "locator": "三讀當天雲林縣財政處：已編列一年 9 億元，改由中央補助可用於基礎建設",
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      "supports": []
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      "locator": "新北市府表示配合中央新制辦理",
      "source_id": "src-64",
      "supports": []
    },
    {
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      "locator": "綜合所得稅稅率表（2025 所得年度：所得淨額 133 萬元以下稅率未達 20%）",
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      "locator": "稅務問答：股利可選擇按 28% 分開計稅、不併入綜合所得總額",
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    {
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      "locator": "所得稅法第 4 條之 1、第 14 條之 4",
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      "locator": "稅務問答：分期領退職所得 2025 年度每年先減除 85.9 萬元",
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      "locator": "房屋稅說明：持有房屋期間課徵之財產稅",
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      "supports": []
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      "locator": "2025 年度 70 歲以上免稅額 14.55 萬元、單身標準扣除額 13.1 萬元",
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      "locator": "臺北市府問答：由親屬申報扶養者審查申報扶養者核定稅率",
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      "supports": []
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    {
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      "locator": "臺北市老人健保費補助辦法第 3、4、6 條",
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    {
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      "locator": "長照特別扣除額排富：稅率 20% 以上、股利 28% 分開計稅、基本所得額超過 750 萬元不適用",
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      "locator": "三讀當天財稅學者：長者所得「多為免稅、輕稅或容易逃漏」；醫師全聯會引中經院 2021 年財稅資料",
      "source_id": "src-74",
      "supports": []
    },
    {
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      "locator": "《報導者》2024 年 12 月評論（臺北商業大學財稅系等兩位作者），中經院數字最早公開版本",
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      "supports": []
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    {
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      "locator": "財政統計表 112_16A-2（2023 所得年度 31,892 申報戶選擇股利 28% 分開計稅，未分年齡）",
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      "id": "e-src-77",
      "locator": "財政統計表 39（113 年度，「60 歲以上」平均稅率）",
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    {
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      "locator": "財政統計表 101-2，113 年度（按所得淨額級距列 70 歲以上本人／配偶及受扶養尊親屬人數）",
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      "locator": "政府資料開放平臺資料集 18047 欄位說明（對照表 101-2 欄名）",
      "source_id": "src-79",
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      "locator": "健保會年報 p.73（2026 年預估短絀 428 億元、安全準備約 2.16 個月）；另見 p.107–108、p.114",
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      "supports": []
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      "locator": "國發會人口推估 2024–2070 p.44 表 14-3",
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      "locator": "後期高齡者醫療制度保費（定額加所得比例部分）說明頁",
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      "supports": []
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    {
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      "locator": "厚生勞動省會議紀錄（給付財源：公費約五成、支援金四成、長者保費一成）",
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      "supports": []
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      "locator": "厚生勞動省說明資料 p.5–6（2024 年改革：抑制在職世代負擔、提高高所得長者保費上限）",
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      "locator": "南韓國民健康保險法施行規則別表（被扶養者年所得 2,000 萬韓元以下、財產稅課稅標準上限）",
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      "locator": "保健福祉部公告：2024 年地區加入者財產基本扣除提高至 1 億韓元",
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      "supports": []
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      "source_id": "src-87",
      "supports": []
    },
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      "id": "e-src-88",
      "locator": "Kranken- und Pflegeversicherung der Rentner 頁：退休者與退休金保險機構各付一半",
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      "supports": []
    },
    {
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      "id": "e-src-89",
      "locator": "衛福部統計處按年齡分中低收入戶統計表（dl-63693）",
      "source_id": "src-89",
      "supports": []
    },
    {
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      "locator": "行政院老人福利說明頁（中低收入長者健保費補助相關段落）",
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      "supports": []
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    {
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      "locator": "衛福部統計處中低收入戶統計表（dl-22129）",
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    },
    {
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      "id": "e-src-92",
      "locator": "立法院公報 113 卷 65 期委員會議事錄（2024 年社福及衛環委員會審查，未見委員提出具體財源）",
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    {
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      "locator": "2024-12-31 朝野決定「老人福利法協商後再行處理」",
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      "locator": "立法院議案頁（203110059780000）：提案者含國民黨團、民眾黨團與多位國民黨立委",
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      "source_id": "src-95",
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    },
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      "locator": "116 年度中央政府總預算案歲出 3 兆 9,266 億元",
      "source_id": "src-96",
      "supports": [
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      "locator": "2026-10-17 行政院長被追問是否不副署相關報導",
      "source_id": "src-97",
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    },
    {
      "bounds_unknowns": [],
      "id": "e-src-98",
      "locator": "2026-10-17 行政院長被追問是否不副署相關報導",
      "source_id": "src-98",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-99",
      "locator": "國民黨立委「減輕子女照顧父母的經濟壓力」；民眾黨立委「要由中央主管機關來負擔」",
      "source_id": "src-99",
      "supports": []
    },
    {
      "bounds_unknowns": [
        "unknown-elderly-health-premium-subsidy-f179ce841b0d"
      ],
      "id": "e-src-100",
      "locator": "行政院新聞列表第 1 頁（10 月 19 日取得，未命中「老人」，未見覆議決定）",
      "source_id": "src-100",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-101",
      "locator": "司法院釋字第 264 號（追加公教人員年終獎金決議無效）",
      "source_id": "src-101",
      "supports": [
        "claim-elderly-health-premium-subsidy-d992879df075"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-102",
      "locator": "司法院釋字第 391 號（「不得在預算案之外以委員提案方式為增加支出之提議」）",
      "source_id": "src-102",
      "supports": [
        "claim-elderly-health-premium-subsidy-d992879df075"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-103",
      "locator": "2024 年報導：廖元豪認為憲法第 70 條限制預算案、不限法律案",
      "source_id": "src-103",
      "supports": [
        "claim-elderly-health-premium-subsidy-d992879df075"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-104",
      "locator": "2026 年 9 月陳英鈐評論：立委夾帶增加預算之法律案實質牴觸第 70 條",
      "source_id": "src-104",
      "supports": [
        "claim-elderly-health-premium-subsidy-d992879df075"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-105",
      "locator": "全教總座談紀錄（forum20251216_2），柯格鐘關於法律案與預算關係之發言",
      "source_id": "src-105",
      "supports": [
        "claim-elderly-health-premium-subsidy-d992879df075"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-106",
      "locator": "行政院網頁（af8ff6d3-d64c-4ffb-a170-b929cf7fc2c3），法律案增加支出爭議相關段落",
      "source_id": "src-106",
      "supports": [
        "claim-elderly-health-premium-subsidy-d992879df075"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-107",
      "locator": "《預算法》第 91 條",
      "source_id": "src-107",
      "supports": [
        "claim-elderly-health-premium-subsidy-b2bf2d1c99db"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-108",
      "locator": "《財政紀律法》第 5 條",
      "source_id": "src-108",
      "supports": [
        "claim-elderly-health-premium-subsidy-b2bf2d1c99db"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-109",
      "locator": "《財政收支劃分法》第 38-1 條",
      "source_id": "src-109",
      "supports": [
        "claim-elderly-health-premium-subsidy-b2bf2d1c99db"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-110",
      "locator": "許宇甄版《老人福利法》修正草案提案原件（LCEWA01_110104_00007）",
      "source_id": "src-110",
      "supports": [
        "claim-elderly-health-premium-subsidy-b2bf2d1c99db"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-111",
      "locator": "張嘉郡版提案原件（LCEWA01_110105_00040）",
      "source_id": "src-111",
      "supports": [
        "claim-elderly-health-premium-subsidy-b2bf2d1c99db"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-112",
      "locator": "國民黨黨團版提案原件（LCEWA01_110108_00106；「僅需增加400億元支出」）",
      "source_id": "src-112",
      "supports": [
        "claim-elderly-health-premium-subsidy-b2bf2d1c99db"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-113",
      "locator": "黃健豪版提案原件（LCEWA01_110110_00109）",
      "source_id": "src-113",
      "supports": [
        "claim-elderly-health-premium-subsidy-b2bf2d1c99db"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-114",
      "locator": "王育敏版提案原件（LCEWA01_110111_00098）",
      "source_id": "src-114",
      "supports": [
        "claim-elderly-health-premium-subsidy-b2bf2d1c99db"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-115",
      "locator": "民眾黨黨團版提案原件（LCEWA01_110114_00077）",
      "source_id": "src-115",
      "supports": [
        "claim-elderly-health-premium-subsidy-b2bf2d1c99db"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-116",
      "locator": "蘇清泉版提案原件（LCEWA01_110214_00019；「僅需增加400億元支出」）",
      "source_id": "src-116",
      "supports": [
        "claim-elderly-health-premium-subsidy-b2bf2d1c99db"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-117",
      "locator": "陳超明版提案原件（LCEWA01_110603_00289）",
      "source_id": "src-117",
      "supports": [
        "claim-elderly-health-premium-subsidy-b2bf2d1c99db"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-118",
      "locator": "自稱 70 歲民眾臉書留言「從來沒有不繳健保費的想法」（轉述）",
      "source_id": "src-118",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-119",
      "locator": "網友稱「欺壓年輕人」的政策（轉載鏡週刊）",
      "source_id": "src-119",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-120",
      "locator": "支持者稱母親健保費本由自己支付（轉載鏡週刊，記者轉述）",
      "source_id": "src-120",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-121",
      "locator": "自稱 69 歲腫瘤科醫師貼文「我有豪宅也有幾千萬股票，但是我不用繳健保費！」（轉述）",
      "source_id": "src-121",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-122",
      "locator": "柯文哲臉書「邁向長者永續照顧與醫療平權的關鍵一步」；醫師公會全聯會理事長回應「量能付費」",
      "source_id": "src-122",
      "supports": []
    },
    {
      "bounds_unknowns": [
        "unknown-elderly-health-premium-subsidy-95eed84de225",
        "unknown-elderly-health-premium-subsidy-e55d140fd3bb"
      ],
      "id": "e-src-123",
      "locator": "立法院公報初稿目錄 11 屆 6 會期（10 月 19 日核對，列有三讀與協商項目，正文未能讀取）",
      "source_id": "src-123",
      "supports": []
    },
    {
      "bounds_unknowns": [
        "unknown-elderly-health-premium-subsidy-e55d140fd3bb"
      ],
      "id": "e-src-124",
      "locator": "總統府公布法律列表（10 月 19 日取得，首筆 9 月 30 日，未見本案公布令）",
      "source_id": "src-124",
      "supports": []
    },
    {
      "bounds_unknowns": [
        "unknown-elderly-health-premium-subsidy-e55d140fd3bb"
      ],
      "id": "e-src-125",
      "locator": "《老人福利法》法規沿革（10 月 20 日查，最新沿革 2025 年 8 月）",
      "source_id": "src-125",
      "supports": []
    },
    {
      "bounds_unknowns": [
        "unknown-elderly-health-premium-subsidy-e55d140fd3bb"
      ],
      "id": "e-src-126",
      "locator": "2026-10-20 報導：三讀法案仍在校對，立法院最快本週送行政院",
      "source_id": "src-126",
      "supports": []
    },
    {
      "bounds_unknowns": [
        "unknown-elderly-health-premium-subsidy-95eed84de225"
      ],
      "id": "e-src-127",
      "locator": "立法院 iVOD 院會 2026-10-16 影片及相關資料入口（僅取得會議資料）",
      "source_id": "src-127",
      "supports": []
    },
    {
      "bounds_unknowns": [
        "unknown-elderly-health-premium-subsidy-92da0ee33915"
      ],
      "id": "e-src-128",
      "locator": "政府資料開放平臺資料集 106333（補助代碼、對象、出錢單位對照表；ODS 內容未讀到）",
      "source_id": "src-128",
      "supports": []
    },
    {
      "bounds_unknowns": [
        "unknown-elderly-health-premium-subsidy-92da0ee33915"
      ],
      "id": "e-src-129",
      "locator": "臺北市社會局月表入口（2025 年市社會局表列 34.55 億元）",
      "source_id": "src-129",
      "supports": []
    },
    {
      "bounds_unknowns": [
        "unknown-elderly-health-premium-subsidy-f179ce841b0d"
      ],
      "id": "e-src-130",
      "locator": "衛福部會計處預算公告頁（116 年度單位預算案 2026 年 8 月底公告）",
      "source_id": "src-130",
      "supports": []
    },
    {
      "bounds_unknowns": [
        "unknown-elderly-health-premium-subsidy-f179ce841b0d"
      ],
      "id": "e-src-131",
      "locator": "衛福部焦點新聞首頁（10 月 15 日後僅列 10 月 18 日骨質疏鬆給付新聞）",
      "source_id": "src-131",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-132",
      "locator": "2026-10-15 行政院會衛福部高齡福利報告新聞稿（提及「弱勢老人健保費補助」）",
      "source_id": "src-132",
      "supports": []
    }
  ],
  "inquiry": {
    "id": "pursuit_dc0eddf0d5b1cada41af",
    "reader_promise": "照現行規則，每年約 400 億元的長者健保費補助由中央預算支付，其中約四成原本是地方在付；立法多數在公開紀錄中沒有交代錢從哪裡來，只看稅率的門檻也量不出有錢但稅率低的長者有多少。",
    "root_question": "老人健保費改由中央補助：一年 400 億元，帳單寄給誰？",
    "updated_at": "2026-10-19T21:23:33+00:00"
  },
  "queries": [
    {
      "expects": {
        "claim_ids": [
          "claim-elderly-health-premium-subsidy-bce0bc4b1cd3",
          "claim-elderly-health-premium-subsidy-7dae831459a9",
          "claim-elderly-health-premium-subsidy-89237f13b1bc",
          "claim-elderly-health-premium-subsidy-3167ffdb81e4",
          "claim-elderly-health-premium-subsidy-b2bf2d1c99db",
          "claim-elderly-health-premium-subsidy-5b6994a36fc2",
          "claim-elderly-health-premium-subsidy-375f90a7f165",
          "claim-elderly-health-premium-subsidy-215322270d66",
          "claim-elderly-health-premium-subsidy-d405b957fb9a",
          "claim-elderly-health-premium-subsidy-11a0552aac7a",
          "claim-elderly-health-premium-subsidy-d992879df075",
          "claim-elderly-health-premium-subsidy-9020f002806e"
        ],
        "unknown_ids": [
          "unknown-elderly-health-premium-subsidy-e55d140fd3bb",
          "unknown-elderly-health-premium-subsidy-95eed84de225",
          "unknown-elderly-health-premium-subsidy-92da0ee33915",
          "unknown-elderly-health-premium-subsidy-10b5c8ea5f2a",
          "unknown-elderly-health-premium-subsidy-7dc8b520e438",
          "unknown-elderly-health-premium-subsidy-f179ce841b0d"
        ]
      },
      "id": "query-elderly-health-premium-subsidy-9b05543977cb",
      "text": "老人健保費改由中央補助：一年 400 億元，帳單寄給誰？"
    },
    {
      "expects": {
        "claim_ids": [
          "claim-elderly-health-premium-subsidy-bce0bc4b1cd3"
        ],
        "unknown_ids": []
      },
      "id": "query-elderly-health-premium-subsidy-bce0bc4b1cd3",
      "text": "立法院 2026 年 10 月 16 日表決通過《老人福利法》第 22 條修正：65 歲以上、最近一年綜所稅率未達 20%（或免申報）的長者，健保費改由中央補助；再修正動議以 60 票對 39 票通過。"
    },
    {
      "expects": {
        "claim_ids": [
          "claim-elderly-health-premium-subsidy-7dae831459a9"
        ],
        "unknown_ids": []
      },
      "id": "query-elderly-health-premium-subsidy-7dae831459a9",
      "text": "衛福部估計約 403 萬人符合，一年約需 400 億元；行政院估今年 399.65 億元，2049 年增加到 628.6 億元。"
    },
    {
      "expects": {
        "claim_ids": [
          "claim-elderly-health-premium-subsidy-89237f13b1bc"
        ],
        "unknown_ids": []
      },
      "id": "query-elderly-health-premium-subsidy-89237f13b1bc",
      "text": "依健保署開放資料加總，各縣市 2025 年已自己替 65 歲以上長者付約 152.6 億元保費補助，九成五在六都；依我們的粗估，中央接手後約四成是從地方改由中央付，約六成（兩百多億元）是全國政府新增的支出。"
    },
    {
      "expects": {
        "claim_ids": [
          "claim-elderly-health-premium-subsidy-3167ffdb81e4"
        ],
        "unknown_ids": []
      },
      "id": "query-elderly-health-premium-subsidy-3167ffdb81e4",
      "text": "照 2025 年 10 月修正、溯自 2025 年 1 月 1 日施行的健保法施行細則第 45 條，政府 36% 法定負擔只認列依健保法第 27 條的保費補助；依《老人福利法》的補助原則上不能抵 36%，由中央預算另外支付。"
    },
    {
      "expects": {
        "claim_ids": [
          "claim-elderly-health-premium-subsidy-b2bf2d1c99db"
        ],
        "unknown_ids": []
      },
      "id": "query-elderly-health-premium-subsidy-b2bf2d1c99db",
      "text": "八個提案版本的原件都沒有指明彌補資金的來源，也沒有記載曾徵詢行政院；2024 年兩次委員會和一次協商的逐字紀錄裡，委員只提到超徵稅收、統籌分配稅款、把政府負擔從 36% 提高到 38% 等方向，沒有把本案逐年支出對應到可用的收入。"
    },
    {
      "expects": {
        "claim_ids": [
          "claim-elderly-health-premium-subsidy-5b6994a36fc2"
        ],
        "unknown_ids": []
      },
      "id": "query-elderly-health-premium-subsidy-5b6994a36fc2",
      "text": "衛福部本部和社會及家庭署的 116 年度預算案中，都沒有一般 65 歲以上長者保費補助這一項。"
    },
    {
      "expects": {
        "claim_ids": [
          "claim-elderly-health-premium-subsidy-375f90a7f165"
        ],
        "unknown_ids": []
      },
      "id": "query-elderly-health-premium-subsidy-375f90a7f165",
      "text": "依財政部表 101-2（113 年度），報稅資料中的 70 歲以上者約 226 萬人，約 81% 所在申報戶的稅率未達 20%；被排除的大約五分之一多數是被親屬申報扶養的長輩。門檻若改成 5%，符合的比例會降到約 66%，約 35 萬人會被排除。"
    },
    {
      "expects": {
        "claim_ids": [
          "claim-elderly-health-premium-subsidy-215322270d66"
        ],
        "unknown_ids": []
      },
      "id": "query-elderly-health-premium-subsidy-215322270d66",
      "text": "稅率門檻看的是併入綜合所得的淨額。股利可以分開計稅，股票與房地交易所得不併入，分期領的退休金也有高額減除，所以稅率不是財產測試。"
    },
    {
      "expects": {
        "claim_ids": [
          "claim-elderly-health-premium-subsidy-d405b957fb9a"
        ],
        "unknown_ids": []
      },
      "id": "query-elderly-health-premium-subsidy-d405b957fb9a",
      "text": "國民黨立委說「用不到 1%」預算：以明年度總預算案歲出 3 兆 9,266 億元和 400 億元計算，比例約 1.02%，略超過 1%；而且這只算了第一年。"
    },
    {
      "expects": {
        "claim_ids": [
          "claim-elderly-health-premium-subsidy-11a0552aac7a"
        ],
        "unknown_ids": []
      },
      "id": "query-elderly-health-premium-subsidy-11a0552aac7a",
      "text": "「20 到 64 歲每人每年多負擔約 2,690 元」是假設政府預算完全不支應的示意，不是已經決定的帳單。"
    },
    {
      "expects": {
        "claim_ids": [
          "claim-elderly-health-premium-subsidy-d992879df075"
        ],
        "unknown_ids": []
      },
      "id": "query-elderly-health-premium-subsidy-d992879df075",
      "text": "立法委員提出會增加支出的法律案是否違反憲法第 70 條，法律學者意見相反，憲法法庭也還沒有作出判決。"
    },
    {
      "expects": {
        "claim_ids": [
          "claim-elderly-health-premium-subsidy-9020f002806e"
        ],
        "unknown_ids": []
      },
      "id": "query-elderly-health-premium-subsidy-9020f002806e",
      "text": "若保費不漲，我們用公開數字估算的 2049 年成本約 623 億元，和行政院估的 628.6 億元相差不到 1%；保費若每年漲 1% 或 2%，2049 年分別約 783 億元與 982 億元。"
    },
    {
      "expects": {
        "claim_ids": [],
        "unknown_ids": [
          "unknown-elderly-health-premium-subsidy-e55d140fd3bb"
        ]
      },
      "id": "query-elderly-health-premium-subsidy-e55d140fd3bb",
      "text": "三讀條文的官方定本有沒有財源、上限、施行日期，或對 36% 認列的特別規定？"
    },
    {
      "expects": {
        "claim_ids": [],
        "unknown_ids": [
          "unknown-elderly-health-premium-subsidy-95eed84de225"
        ]
      },
      "id": "query-elderly-health-premium-subsidy-95eed84de225",
      "text": "2026 年再修正動議、協商紀錄和院會公報裡，有沒有具體財源或附帶決議？會外是否另有徵詢行政院的函文？"
    },
    {
      "expects": {
        "claim_ids": [],
        "unknown_ids": [
          "unknown-elderly-health-premium-subsidy-92da0ee33915"
        ]
      },
      "id": "query-elderly-health-premium-subsidy-92da0ee33915",
      "text": "中央接手後，扣掉地方原有補助的全國淨新增支出到底是多少？"
    },
    {
      "expects": {
        "claim_ids": [],
        "unknown_ids": [
          "unknown-elderly-health-premium-subsidy-10b5c8ea5f2a"
        ]
      },
      "id": "query-elderly-health-premium-subsidy-10b5c8ea5f2a",
      "text": "符合資格的長者（含 65 到 69 歲與沒報稅的人）所得和資產分布如何？"
    },
    {
      "expects": {
        "claim_ids": [],
        "unknown_ids": [
          "unknown-elderly-health-premium-subsidy-7dc8b520e438"
        ]
      },
      "id": "query-elderly-health-premium-subsidy-7dc8b520e438",
      "text": "行政院 2049 年 628.6 億元估算用了哪些人口、保費與符合比例的假設？"
    },
    {
      "expects": {
        "claim_ids": [],
        "unknown_ids": [
          "unknown-elderly-health-premium-subsidy-f179ce841b0d"
        ]
      },
      "id": "query-elderly-health-premium-subsidy-f179ce841b0d",
      "text": "中央明年要從哪裡編這筆每年約 400 億元的補助？"
    }
  ],
  "schema": "walkingbook-public-knowledge-v0",
  "source": {
    "path": "docs/product/evidence/taiwan-elderly-nhi-intergenerational-equity-editorial-review.md",
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    {
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      "source_type": "commentary",
      "title": "報導者評論",
      "url": "https://www.twreporter.org/a/opinion-senior-citizens-welfare-act-amendment-impact-on-nhi"
    },
    {
      "id": "src-76",
      "published_at": "",
      "source_type": "statistical table",
      "title": "財政部財政資訊中心",
      "url": "https://www.fia.gov.tw/WEB/fia/ias/isa112/112_16A-2.pdf"
    },
    {
      "id": "src-77",
      "published_at": "",
      "source_type": "statistical table",
      "title": "表 39",
      "url": "https://www.fia.gov.tw/WEB/fia/ias/isa113s/isa113/113_39.pdf"
    },
    {
      "id": "src-78",
      "published_at": "",
      "source_type": "statistical table",
      "title": "財政部統計表 101-2，113 年度",
      "url": "https://www.fia.gov.tw/WEB/fia/ias/isa113s/isa113/113_101-2.pdf"
    },
    {
      "id": "src-79",
      "published_at": "",
      "source_type": "open data",
      "title": "政府資料開放平臺同名資料集",
      "url": "https://data.gov.tw/dataset/18047"
    },
    {
      "id": "src-80",
      "published_at": "",
      "source_type": "annual report",
      "title": "年報 p.73",
      "url": "https://service.mohw.gov.tw/ebook/nhic/年報/114/ebook/2025/files/basic-html/page75.html"
    },
    {
      "id": "src-81",
      "published_at": "",
      "source_type": "government report",
      "title": "國發會人口推估 2024–2070，p.44 表 14-3",
      "url": "https://ws.ndc.gov.tw/001/administrator/10/relfile/0/13729/a72eb7f6-1a1c-4ea8-b93a-ad7fd255f0db.pdf"
    },
    {
      "id": "src-82",
      "published_at": "",
      "source_type": "foreign government webpage",
      "title": "厚生勞動省",
      "url": "https://www.mhlw.go.jp/stf/seisakunitsuite/bunya/kenkou_iryou/iryouhoken/newpage_21060.html"
    },
    {
      "id": "src-83",
      "published_at": "",
      "source_type": "foreign government document",
      "title": "厚生勞動省會議紀錄",
      "url": "https://www.mhlw.go.jp/stf/newpage_29199.html"
    },
    {
      "id": "src-84",
      "published_at": "",
      "source_type": "foreign government document",
      "title": "厚生勞動省說明資料 p.5–6",
      "url": "https://www.mhlw.go.jp/content/10200000/001197808.pdf"
    },
    {
      "id": "src-85",
      "published_at": "",
      "source_type": "foreign law",
      "title": "國民健康保險法施行規則別表",
      "url": "https://law.go.kr/flDownload.do?flSeq=133027983&gubun="
    },
    {
      "id": "src-86",
      "published_at": "",
      "source_type": "foreign government press release",
      "title": "保健福祉部",
      "url": "https://www.mohw.go.kr/board.es?act=view&bid=0027&list_no=1480180&mid=a10503000000"
    },
    {
      "id": "src-87",
      "published_at": "",
      "source_type": "foreign government webpage",
      "title": "Medicare.gov",
      "url": "https://www.medicare.gov/basics/costs/medicare-costs"
    },
    {
      "id": "src-88",
      "published_at": "",
      "source_type": "foreign government webpage",
      "title": "德國退休金保險",
      "url": "https://www.deutsche-rentenversicherung.de/DRV/DE/Rente/In-der-Rente/Kranken-und-Pflegeversicherung-der-Rentner/kranken-und-pflegeversicherung-der-rentner_node.html"
    },
    {
      "id": "src-89",
      "published_at": "",
      "source_type": "statistical table",
      "title": "衛福部統計表",
      "url": "https://www.mohw.gov.tw/dl-63693-f90e1d4d-e56b-4441-932d-62e53ebe52a0.html"
    },
    {
      "id": "src-90",
      "published_at": "",
      "source_type": "government webpage",
      "title": "行政院老人福利說明",
      "url": "https://www.ey.gov.tw/state/98B78B731CEF2DDE/c664cf57-e06c-4e06-8357-4dbf711ed5b1"
    },
    {
      "id": "src-91",
      "published_at": "",
      "source_type": "statistical table",
      "title": "衛福部統計表",
      "url": "https://www.mohw.gov.tw/dl-22129-c6b40a1e-37e6-414f-bd21-fb087f30f469.html"
    },
    {
      "id": "src-92",
      "published_at": "",
      "source_type": "legislative gazette",
      "title": "議事錄",
      "url": "https://ppg.ly.gov.tw/ppg/SittingCommitteesInfo/download/communique1/final/pdf/113/65/LCIDC01_1136501_00006.pdf"
    },
    {
      "id": "src-93",
      "published_at": "2024-12-31",
      "source_type": "news",
      "title": "中央社",
      "url": "https://www.cna.com.tw/news/aipl/202412310072.aspx"
    },
    {
      "id": "src-94",
      "published_at": "",
      "source_type": "legislative record",
      "title": "立法院議案頁",
      "url": "https://ppg.ly.gov.tw/ppg/bills/203110059780000/details"
    },
    {
      "id": "src-95",
      "published_at": "2026-10-17",
      "source_type": "news",
      "title": "中央社",
      "url": "https://www.cna.com.tw/news/aipl/202610170051.aspx"
    },
    {
      "id": "src-96",
      "published_at": "",
      "source_type": "government webpage",
      "title": "財政部",
      "url": "https://www.mof.gov.tw/debt/multiplehtml/658c411c30dd4400a4517ad5e6d803ef"
    },
    {
      "id": "src-97",
      "published_at": "",
      "source_type": "news",
      "title": "聯合報",
      "url": "https://udn.com/news/story/6656/9820820"
    },
    {
      "id": "src-98",
      "published_at": "2026-10-17",
      "source_type": "news",
      "title": "中央社",
      "url": "https://www.cna.com.tw/news/aipl/202610170099.aspx"
    },
    {
      "id": "src-99",
      "published_at": "",
      "source_type": "news",
      "title": "公視",
      "url": "https://news.pts.org.tw/article/831752"
    },
    {
      "id": "src-100",
      "published_at": "",
      "source_type": "government webpage",
      "title": "行政院新聞",
      "url": "https://www.ey.gov.tw/Page/6485009ABEC1CB9C?PS=200&page=1"
    },
    {
      "id": "src-101",
      "published_at": "1990",
      "source_type": "judicial interpretation",
      "title": "釋字第264號",
      "url": "https://cons.judicial.gov.tw/docdata.aspx?fid=100&id=310445"
    },
    {
      "id": "src-102",
      "published_at": "1995",
      "source_type": "judicial interpretation",
      "title": "釋字第391號",
      "url": "https://cons.judicial.gov.tw/docdata.aspx?fid=100&id=310572"
    },
    {
      "id": "src-103",
      "published_at": "2024",
      "source_type": "news",
      "title": "聚傳媒",
      "url": "https://j-media.tw/Article/Detail/32425"
    },
    {
      "id": "src-104",
      "published_at": "2026-09",
      "source_type": "commentary",
      "title": "自由時報評論",
      "url": "https://talk.ltn.com.tw/article/breakingnews/5573173"
    },
    {
      "id": "src-105",
      "published_at": "",
      "source_type": "forum transcript",
      "title": "全教總座談紀錄",
      "url": "https://www.edunion.org.tw/edutw/forum20251216_2/"
    },
    {
      "id": "src-106",
      "published_at": "",
      "source_type": "government webpage",
      "title": "行政院",
      "url": "https://www.ey.gov.tw/Page/9277F759E41CCD91/af8ff6d3-d64c-4ffb-a170-b929cf7fc2c3"
    },
    {
      "id": "src-107",
      "published_at": "",
      "source_type": "law",
      "title": "預算法",
      "url": "https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=T0020001"
    },
    {
      "id": "src-108",
      "published_at": "",
      "source_type": "law",
      "title": "財政紀律法",
      "url": "https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0320034"
    },
    {
      "id": "src-109",
      "published_at": "",
      "source_type": "law",
      "title": "財政收支劃分法",
      "url": "https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0320015"
    },
    {
      "id": "src-110",
      "published_at": "",
      "source_type": "legislative bill",
      "title": "許宇甄",
      "url": "https://ppg.ly.gov.tw/ppg/download/agenda1/02/pdf/11/01/04/LCEWA01_110104_00007.pdf"
    },
    {
      "id": "src-111",
      "published_at": "",
      "source_type": "legislative bill",
      "title": "張嘉郡",
      "url": "https://ppg.ly.gov.tw/ppg/download/agenda1/02/pdf/11/01/05/LCEWA01_110105_00040.pdf"
    },
    {
      "id": "src-112",
      "published_at": "",
      "source_type": "legislative bill",
      "title": "國民黨黨團",
      "url": "https://ppg.ly.gov.tw/ppg/download/agenda1/02/pdf/11/01/08/LCEWA01_110108_00106.pdf"
    },
    {
      "id": "src-113",
      "published_at": "",
      "source_type": "legislative bill",
      "title": "黃健豪",
      "url": "https://ppg.ly.gov.tw/ppg/download/agenda1/02/pdf/11/01/10/LCEWA01_110110_00109.pdf"
    },
    {
      "id": "src-114",
      "published_at": "",
      "source_type": "legislative bill",
      "title": "王育敏",
      "url": "https://ppg.ly.gov.tw/ppg/download/agenda1/02/pdf/11/01/11/LCEWA01_110111_00098.pdf"
    },
    {
      "id": "src-115",
      "published_at": "",
      "source_type": "legislative bill",
      "title": "民眾黨黨團",
      "url": "https://ppg.ly.gov.tw/ppg/download/agenda1/02/pdf/11/01/14/LCEWA01_110114_00077.pdf"
    },
    {
      "id": "src-116",
      "published_at": "",
      "source_type": "legislative bill",
      "title": "蘇清泉",
      "url": "https://ppg.ly.gov.tw/ppg/SittingRelatedDocumentReportMatter/download/agenda1/02/pdf/11/02/14/LCEWA01_110214_00019.pdf"
    },
    {
      "id": "src-117",
      "published_at": "",
      "source_type": "legislative bill",
      "title": "陳超明",
      "url": "https://ppg.ly.gov.tw/ppg/download/agenda1/02/pdf/11/06/03/LCEWA01_110603_00289.pdf"
    },
    {
      "id": "src-118",
      "published_at": "",
      "source_type": "news",
      "title": "FTNN 轉述",
      "url": "https://www.ftnn.com.tw/news/588079"
    },
    {
      "id": "src-119",
      "published_at": "",
      "source_type": "news",
      "title": "FTNN 轉載鏡週刊",
      "url": "https://www.ftnn.com.tw/news/588021"
    },
    {
      "id": "src-120",
      "published_at": "",
      "source_type": "news",
      "title": "FTNN 轉載鏡週刊",
      "url": "https://www.ftnn.com.tw/news/588020"
    },
    {
      "id": "src-121",
      "published_at": "",
      "source_type": "news",
      "title": "鏡報轉述",
      "url": "https://www.mirrordaily.news/story/92136"
    },
    {
      "id": "src-122",
      "published_at": "",
      "source_type": "news",
      "title": "聯合報",
      "url": "https://udn.com/news/story/7266/9821351"
    },
    {
      "id": "src-123",
      "published_at": "",
      "source_type": "legislative gazette index",
      "title": "立法院公報初稿目錄",
      "url": "https://ppg.ly.gov.tw/ppg/publications/official-gazettes-draft/11/06/06/01/details"
    },
    {
      "id": "src-124",
      "published_at": "",
      "source_type": "government webpage",
      "title": "總統府公布法律列表",
      "url": "https://www.president.gov.tw/Page/36"
    },
    {
      "id": "src-125",
      "published_at": "",
      "source_type": "law",
      "title": "全國法規資料庫",
      "url": "https://law.moj.gov.tw/LawClass/LawHistory.aspx?pcode=D0050037"
    },
    {
      "id": "src-126",
      "published_at": "2026-10-20",
      "source_type": "news",
      "title": "聯合報",
      "url": "https://udn.com/news/story/6656/9824880"
    },
    {
      "id": "src-127",
      "published_at": "",
      "source_type": "legislative video archive",
      "title": "當日院會影片及相關資料入口",
      "url": "https://ivod.ly.gov.tw/Demand/NewsClip?Committeename=%E9%99%A2%E6%9C%83&Querydate=20261016"
    },
    {
      "id": "src-128",
      "published_at": "",
      "source_type": "open data",
      "title": "資料集 106333",
      "url": "https://data.gov.tw/dataset/106333"
    },
    {
      "id": "src-129",
      "published_at": "",
      "source_type": "government webpage",
      "title": "社會局月表入口",
      "url": "https://dosw.gov.taipei/News_Content.aspx?n=27AAE5ED6FF97B25&s=27D7C3A328885FA4&sms=4B1E8360DEFCCDC2"
    },
    {
      "id": "src-130",
      "published_at": "",
      "source_type": "government webpage",
      "title": "衛福部會計處",
      "url": "https://dep.mohw.gov.tw/DOA/fp-658-87724-112.html"
    },
    {
      "id": "src-131",
      "published_at": "",
      "source_type": "government webpage",
      "title": "焦點新聞首頁",
      "url": "https://www.mohw.gov.tw/lp-16-1.html"
    },
    {
      "id": "src-132",
      "published_at": "2026-10-15",
      "source_type": "government press release",
      "title": "衛福部",
      "url": "https://www.mohw.gov.tw/cp-7404-88206-1.html"
    }
  ],
  "unknowns": [
    {
      "changes_claim_ids": [],
      "closure": "總統公布令，以及全國法規資料庫更新後的《老人福利法》第 22 條全文。",
      "evidence_refs": [
        "e-src-37",
        "e-src-123",
        "e-src-124",
        "e-src-125",
        "e-src-126"
      ],
      "id": "unknown-elderly-health-premium-subsidy-e55d140fd3bb",
      "question": "三讀條文的官方定本有沒有財源、上限、施行日期，或對 36% 認列的特別規定？",
      "status": "world_pending"
    },
    {
      "changes_claim_ids": [],
      "closure": "立法院公報正式版中 2026-10-16 院會與協商紀錄、再修正動議的原件 PDF。",
      "evidence_refs": [
        "e-src-94",
        "e-src-123",
        "e-src-127"
      ],
      "id": "unknown-elderly-health-premium-subsidy-95eed84de225",
      "question": "2026 年再修正動議、協商紀錄和院會公報裡，有沒有具體財源或附帶決議？會外是否另有徵詢行政院的函文？",
      "status": "public_not_found"
    },
    {
      "changes_claim_ids": [],
      "closure": "健保署補助代碼完整對照表（資料集 106333 的 ODS 內容），以及衛福部公布的淨額算法。",
      "evidence_refs": [
        "e-src-8",
        "e-src-15",
        "e-src-128",
        "e-src-129"
      ],
      "id": "unknown-elderly-health-premium-subsidy-92da0ee33915",
      "question": "中央接手後，扣掉地方原有補助的全國淨新增支出到底是多少？",
      "status": "bounded_unknown"
    },
    {
      "changes_claim_ids": [],
      "closure": "財政部或衛福部公開 65 歲以上符合者按稅率、股利分開計稅、房地與財產的匿名彙總交叉表。",
      "evidence_refs": [
        "e-src-76",
        "e-src-77",
        "e-src-78"
      ],
      "id": "unknown-elderly-health-premium-subsidy-10b5c8ea5f2a",
      "question": "符合資格的長者（含 65 到 69 歲與沒報稅的人）所得和資產分布如何？",
      "status": "bounded_unknown"
    },
    {
      "changes_claim_ids": [],
      "closure": "行政院或衛福部公開 628.6 億元的估算模型與各年度假設表。",
      "evidence_refs": [
        "e-src-4",
        "e-src-7"
      ],
      "id": "unknown-elderly-health-premium-subsidy-7dc8b520e438",
      "question": "行政院 2049 年 628.6 億元估算用了哪些人口、保費與符合比例的假設？",
      "status": "public_not_found"
    },
    {
      "changes_claim_ids": [],
      "closure": "行政院的追加預算、補助辦法草案或正式財源說明。",
      "evidence_refs": [
        "e-src-34",
        "e-src-35",
        "e-src-100",
        "e-src-130",
        "e-src-131"
      ],
      "id": "unknown-elderly-health-premium-subsidy-f179ce841b0d",
      "question": "中央明年要從哪裡編這筆每年約 400 億元的補助？",
      "status": "world_pending"
    }
  ]
}