{
  "claims": [
    {
      "boundary": "只回答債限內債務與年度收支；不代表長期給付已有財源，也不能與歐洲一般政府總債務比率直接比大小。",
      "evidence_refs": [
        "e-src-7",
        "e-src-8",
        "e-src-9",
        "e-src-10",
        "e-src-11"
      ],
      "id": "claim-taiwan-pension-fiscal-promises-5a9408a988cb",
      "scope": {
        "geography": "台灣中央政府",
        "population": "中央政府財政帳",
        "time": "2024 年 7 月底債務比率、2024–2025 年度決算、2027 年底估計"
      },
      "status": "supported",
      "text": "中央政府債務比率低於法定上限，2024 與 2025 年度總決算都有賸餘，用國債與年度收支看，不支持台灣即將破產的說法。"
    },
    {
      "boundary": "這是精算現值與未提存缺口，不是當期債務，也不是明天要付清的金額；與已借債務基準時點不同，勞保包含在中央與各級合計內，不可相加。",
      "evidence_refs": [
        "e-src-5",
        "e-src-17"
      ],
      "id": "claim-taiwan-pension-fiscal-promises-9000431f9aa9",
      "scope": {
        "geography": "台灣各級政府",
        "population": "社會保險與退休制度的未來給付責任",
        "time": "截至 2026 年 6 月底；債務數字為 2025 年度"
      },
      "status": "supported",
      "text": "官方揭露，截至 2026 年 6 月底，各級政府未來或有給付責任合計 20 兆 4,177 億元，不計入債限；其中勞保 13 兆 8,457 億元，約為 2025 年度中央一年以上非自償債務的 2.28 倍。"
    },
    {
      "boundary": "不是現行政策的倒數，也不等於 2031 年起領不到錢；我們沒有重算納入後續撥補的新用罄年。",
      "evidence_refs": [
        "e-src-18"
      ],
      "id": "claim-taiwan-pension-fiscal-promises-e188bbe59017",
      "scope": {
        "geography": "台灣",
        "population": "勞工保險普通事故基金",
        "time": "2023 年底精算基準、2024 年報告"
      },
      "status": "supported",
      "text": "「2031 年勞保基金用罄」是 2024 年精算在不計未來持續撥補下的預估，有明確條件。"
    },
    {
      "boundary": "結論依賴報酬率假設，高報酬能否長期維持尚未驗證；不能說 12% 在任何情境都不足。",
      "evidence_refs": [
        "e-src-18",
        "e-src-25",
        "e-src-26"
      ],
      "id": "claim-taiwan-pension-fiscal-promises-bfc2cad9aba9",
      "scope": {
        "geography": "台灣",
        "population": "勞工保險普通事故保險",
        "time": "2023 年底精算基準；費率上限自 2027 年起達到"
      },
      "status": "supported",
      "text": "採 4.5% 報酬率時，不攤還舊缺口的勞保平衡費率為 17.19%，高於現行自動調升到頂後的 12%；同一報告在 7% 報酬率假設下為 9.66%。"
    },
    {
      "boundary": "2026 年是預算配置、2027 年是尚待審議的預算案，不能當作已入帳；法律也不保證每年至少 1,300 億元，撥補不足以填平精算缺口。",
      "evidence_refs": [
        "e-src-3",
        "e-src-5",
        "e-src-22",
        "e-src-23",
        "e-src-24",
        "e-src-27"
      ],
      "id": "claim-taiwan-pension-fiscal-promises-13a955f7bf63",
      "scope": {
        "geography": "台灣",
        "population": "勞工保險財務與中央政府預算",
        "time": "2020–2027 年度；條文 2026 年 1 月 21 日公布"
      },
      "status": "supported",
      "text": "《勞工保險條例》已寫明中央政府負最後支付責任，並要求每年編列預算撥補，但沒有寫固定撥補金額；2024 至 2027 年度編列或預算案數字各為 1,300 億元。"
    },
    {
      "boundary": "這是有條件的總額，沒有逐年表，未說明是否折現，與三讀版本是否完全相同仍待核對；另一項個人專戶的 3,370 億元不能全歸給停砍年金。",
      "evidence_refs": [
        "e-src-39"
      ],
      "id": "claim-taiwan-pension-fiscal-promises-a4f321bc33d6",
      "scope": {
        "geography": "台灣",
        "population": "公教人員退撫基金",
        "time": "2025 年 11 月 5 日"
      },
      "status": "supported",
      "text": "三讀前一個多月，銓敘部已提出書面試算：在提案最早版本下要維持當時估計的用罄年度，分十年撥補需 3,600 億元、分二十年需 4,460 億元。"
    },
    {
      "boundary": "依公開資料判斷，未見提案的逐年財源表，不能排除未公開附件；本句不代表停砍年金違憲。",
      "evidence_refs": [
        "e-src-39",
        "e-src-41",
        "e-src-42"
      ],
      "id": "claim-taiwan-pension-fiscal-promises-ed231038c4fe",
      "scope": {
        "geography": "台灣",
        "population": "立法院提案與表決者",
        "time": "2025 年 11–12 月"
      },
      "status": "supported",
      "text": "停砍公教年金三讀時未指定彌補資金來源；稅收超徵的回應沒有回答逐年怎麼付。"
    },
    {
      "boundary": "這是我們依法條與公開文件的判斷，不是法院裁判；「大幅」在條文中沒有定義。",
      "evidence_refs": [
        "e-src-39",
        "e-src-41",
        "e-src-48"
      ],
      "id": "claim-taiwan-pension-fiscal-promises-a6c0c8b75dc4",
      "scope": {
        "geography": "台灣",
        "population": "立法院提案與表決者",
        "time": "2025 年 12 月三讀時"
      },
      "status": "synthesis",
      "text": "停砍年金修法很可能不符《財政紀律法》第 5 條要求先具體指明財源的規定。"
    },
    {
      "boundary": "只就該法條文而論；其他立法程序規定的變動不在此句範圍。",
      "evidence_refs": [
        "e-src-48"
      ],
      "id": "claim-taiwan-pension-fiscal-promises-bf32b5d297e2",
      "scope": {
        "geography": "台灣",
        "population": "中央機關與立法委員提出的法律案",
        "time": "2019 年公布的現行條文"
      },
      "status": "supported",
      "text": "《財政紀律法》要求先指明財源，但該法沒有規定未附財源的法案不得審議或通過後無效，違法效果是公務員應移送監察院彈劾或糾舉。"
    },
    {
      "boundary": "配置是整筆韌性特別預算，不是只有普發現金約 2,360 億元；不能據此推論其他長期承諾也有財源。",
      "evidence_refs": [
        "e-src-1",
        "e-src-13"
      ],
      "id": "claim-taiwan-pension-fiscal-promises-d270f93df58d",
      "scope": {
        "geography": "台灣",
        "population": "韌性特別預算與全民普發現金",
        "time": "2025 年"
      },
      "status": "supported",
      "text": "普發現金有公開的財源配置：整筆特別預算 5,447 億元，4,444 億元動用歲計賸餘，1,003 億元舉債。"
    },
    {
      "boundary": "來自新聞報導中的首長答覆，報告全文未取得；不能說報告已有或沒有可落實的財源。",
      "evidence_refs": [
        "e-src-47"
      ],
      "id": "claim-taiwan-pension-fiscal-promises-e7e4509afdd1",
      "scope": {
        "geography": "台灣",
        "population": "行政院與立法院",
        "time": "2026 年 9–10 月"
      },
      "status": "reported_unconfirmed",
      "text": "卓榮泰表示行政院已在 2026 年 9 月 24 日就停砍年金補救方案送交書面報告。"
    },
    {
      "boundary": "資料版本不同，只看量級與路徑；銀行損失與退休給付不同，不能說台灣會重演愛爾蘭。",
      "evidence_refs": [
        "e-src-14",
        "e-src-15"
      ],
      "id": "claim-taiwan-pension-fiscal-promises-b3195b5b1c5a",
      "scope": {
        "geography": "愛爾蘭",
        "population": "一般政府總債務",
        "time": "2007–2013 年"
      },
      "status": "supported",
      "text": "愛爾蘭 2007 年一般政府總債務只占 GDP 23.9%，2013 年升到 123.2%；低國債沒有保證它避開危機。"
    },
    {
      "boundary": "只證明評估與回應有公開文件，不證明長期缺口已消除，也不證明英國退休制度比台灣公平；報告沒有否決國會的效力。",
      "evidence_refs": [
        "e-src-57",
        "e-src-58"
      ],
      "id": "claim-taiwan-pension-fiscal-promises-3bfcdb117bf2",
      "scope": {
        "geography": "英國",
        "population": "英國政府整體財政",
        "time": "2024 年報告、2025 年 6 月 11 日回應"
      },
      "status": "supported",
      "text": "英國 OBR 定期發布財政風險與永續報告，財政部也公開回應，形成可追查的公開責任鏈。"
    }
  ],
  "evidence": [
    {
      "bounds_unknowns": [],
      "id": "e-src-1",
      "locator": "報導內文：2025 年 10 月 17 日三讀韌性特別預算，普發現金每人一萬元、約 2,360 億元",
      "source_id": "src-1",
      "supports": [
        "claim-taiwan-pension-fiscal-promises-d270f93df58d"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-2",
      "locator": "頁面內文：停止繼續調降公教退休所得；35 年年資所得替代率上限從 66% 回到 69%",
      "source_id": "src-2",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-3",
      "locator": "頁面內文：《勞工保險條例》第 66 條每年編列預算撥補、第 69 條中央政府負最後支付責任",
      "source_id": "src-3",
      "supports": [
        "claim-taiwan-pension-fiscal-promises-13a955f7bf63"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-4",
      "locator": "頁面內文：2025 年 12 月底 65 歲以上人口占比",
      "source_id": "src-4",
      "supports": []
    },
    {
      "bounds_unknowns": [
        "unknown-taiwan-pension-fiscal-promises-02fc01eb2818"
      ],
      "id": "e-src-5",
      "locator": "總說明 PDF：截至 2026 年 6 月底退休與社會保險未來或有給付責任逾 20 兆元；2027 年度勞保撥補 1,300 億元",
      "source_id": "src-5",
      "supports": [
        "claim-taiwan-pension-fiscal-promises-13a955f7bf63",
        "claim-taiwan-pension-fiscal-promises-9000431f9aa9"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-6",
      "locator": "報導內文：2025 年 2 月國家政策研究基金會委託電話調查，66.3% 支持普發現金",
      "source_id": "src-6",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-7",
      "locator": "《公共債務法》：債務上限條文（各級政府合計 50%、中央 40.6%）",
      "source_id": "src-7",
      "supports": [
        "claim-taiwan-pension-fiscal-promises-5a9408a988cb"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-8",
      "locator": "頁面內文：截至 2024 年 7 月底中央政府債務比率 26.0%",
      "source_id": "src-8",
      "supports": [
        "claim-taiwan-pension-fiscal-promises-5a9408a988cb"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-9",
      "locator": "院會內容：2027 年底中央債務餘額約 6 兆 8,831 億元，占比 23.4%；計入 2026 年度預算刪減為 22.4%",
      "source_id": "src-9",
      "supports": [
        "claim-taiwan-pension-fiscal-promises-5a9408a988cb"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-10",
      "locator": "頁面內文：2024 年度中央政府總決算歲入歲出相抵賸餘 3,597 億餘元",
      "source_id": "src-10",
      "supports": [
        "claim-taiwan-pension-fiscal-promises-5a9408a988cb"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-11",
      "locator": "頁面內文：2025 年度中央政府總決算歲入歲出相抵賸餘 2,463 億餘元",
      "source_id": "src-11",
      "supports": [
        "claim-taiwan-pension-fiscal-promises-5a9408a988cb"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-12",
      "locator": "頁面內文：2026 年度總預算歲入 3 兆 4,643 億元、歲出 2 兆 9,870 億元",
      "source_id": "src-12",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-13",
      "locator": "頁面內文：特別預算 5,447 億元，動用歲計賸餘 4,444 億元、舉債 1,003 億元",
      "source_id": "src-13",
      "supports": [
        "claim-taiwan-pension-fiscal-promises-d270f93df58d"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-14",
      "locator": "第 2 章（網址 ch002）：2007 年政府總債務，希臘 102.8%、葡萄牙 68.4%、愛爾蘭 23.9%",
      "source_id": "src-14",
      "supports": [
        "claim-taiwan-pension-fiscal-promises-b3195b5b1c5a"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-15",
      "locator": "新聞稿 PDF：愛爾蘭 2013 年政府債務占 GDP 123.2%",
      "source_id": "src-15",
      "supports": [
        "claim-taiwan-pension-fiscal-promises-b3195b5b1c5a"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-16",
      "locator": "日本報告內文：日圓計價、國內投資人基礎大、平均剩餘年限 9.5 年",
      "source_id": "src-16",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-17",
      "locator": "頁面內文：潛藏負債以備註或補充報告揭露，「不計入政府負債」",
      "source_id": "src-17",
      "supports": [
        "claim-taiwan-pension-fiscal-promises-9000431f9aa9"
      ]
    },
    {
      "bounds_unknowns": [
        "unknown-taiwan-pension-fiscal-promises-02fc01eb2818"
      ],
      "id": "e-src-18",
      "locator": "摘要 I–III、表 5-4",
      "source_id": "src-18",
      "supports": [
        "claim-taiwan-pension-fiscal-promises-bfc2cad9aba9",
        "claim-taiwan-pension-fiscal-promises-e188bbe59017"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-19",
      "locator": "年報第 114 輯電子書 page109：2025 年自編決算結餘 457 億元，安全準備約 2.99 個月",
      "source_id": "src-19",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-20",
      "locator": "頁面內文：2027 年底安全準備約 1.01 個月試算",
      "source_id": "src-20",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-21",
      "locator": "精算公布內文：「政府負最後支付責任，勞保絕對不會倒」",
      "source_id": "src-21",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-22",
      "locator": "頁面內文：2020 至 2024 年國庫撥補勞保 200、220、300、550、1,300 億元",
      "source_id": "src-22",
      "supports": [
        "claim-taiwan-pension-fiscal-promises-13a955f7bf63"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-23",
      "locator": "報導內文：2025 年勞保撥補 1,300 億元全數入帳",
      "source_id": "src-23",
      "supports": [
        "claim-taiwan-pension-fiscal-promises-13a955f7bf63"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-24",
      "locator": "頁面內文：2026 年勞保撥補 1,300 億元，其中 100 億元來自韌性特別預算",
      "source_id": "src-24",
      "supports": [
        "claim-taiwan-pension-fiscal-promises-13a955f7bf63"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-25",
      "locator": "《勞工保險條例》第 13 條",
      "source_id": "src-25",
      "supports": [
        "claim-taiwan-pension-fiscal-promises-bfc2cad9aba9"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-26",
      "locator": "公告內文：2027 年起費率達 13% 上限，扣除就業保險 1% 後普通事故計收 12%",
      "source_id": "src-26",
      "supports": [
        "claim-taiwan-pension-fiscal-promises-bfc2cad9aba9"
      ]
    },
    {
      "bounds_unknowns": [
        "unknown-taiwan-pension-fiscal-promises-f22ccbe2367c"
      ],
      "id": "e-src-27",
      "locator": "頁面內文：「積極爭取以不低於過去年度撥補金額」",
      "source_id": "src-27",
      "supports": [
        "claim-taiwan-pension-fiscal-promises-13a955f7bf63"
      ]
    },
    {
      "bounds_unknowns": [
        "unknown-taiwan-pension-fiscal-promises-f22ccbe2367c"
      ],
      "id": "e-src-28",
      "locator": "第 131 次會議紀錄：「將持續關注勞保財務情形，並每3年辦理1次精算」",
      "source_id": "src-28",
      "supports": []
    },
    {
      "bounds_unknowns": [
        "unknown-taiwan-pension-fiscal-promises-f22ccbe2367c"
      ],
      "id": "e-src-29",
      "locator": "報導內文：勞動部長洪申翰談改革須謹慎、需要更多社會共識",
      "source_id": "src-29",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-30",
      "locator": "報導內文：全國商業總會要求檢討勞健保分擔機制、適度提高政府比重",
      "source_id": "src-30",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-31",
      "locator": "聲明內文：不降給付、維持雇主七成分擔、合理調高費率與富人稅",
      "source_id": "src-31",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-32",
      "locator": "報導內文：全國產業總工會主張以富人稅與其他稅收設主權基金",
      "source_id": "src-32",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-33",
      "locator": "報導內文：工商團體要求先調整勞雇分擔比率（未具名）",
      "source_id": "src-33",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-34",
      "locator": "司法院釋字第 782 號：信賴保護、比例原則「尚無違背」部分",
      "source_id": "src-34",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-35",
      "locator": "司法院釋字第 783 號：信賴保護、比例原則「尚無違背」部分",
      "source_id": "src-35",
      "supports": []
    },
    {
      "bounds_unknowns": [
        "unknown-taiwan-pension-fiscal-promises-3ebbf5c31df2"
      ],
      "id": "e-src-36",
      "locator": "報導內文：銓敘部稱公務人員退撫基金用罄從 2031 年延到 2049 年，教育人員從 2030 年延到 2045 年",
      "source_id": "src-36",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-37",
      "locator": "報導內文：35 年年資退休主管試算，58,847 元、41,316 元、47,513 元",
      "source_id": "src-37",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-38",
      "locator": "頁面內文：「保障公教人員基本退休生活、穩定公職人力與教育現場的重要一步」",
      "source_id": "src-38",
      "supports": []
    },
    {
      "bounds_unknowns": [
        "unknown-taiwan-pension-fiscal-promises-3ebbf5c31df2",
        "unknown-taiwan-pension-fiscal-promises-e0e8686fa018"
      ],
      "id": "e-src-39",
      "locator": "書面資料 PDF：分十年撥補 3,600 億元、分二十年撥補 4,460 億元試算",
      "source_id": "src-39",
      "supports": [
        "claim-taiwan-pension-fiscal-promises-a4f321bc33d6",
        "claim-taiwan-pension-fiscal-promises-a6c0c8b75dc4",
        "claim-taiwan-pension-fiscal-promises-ed231038c4fe"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-40",
      "locator": "報導內文：周弘憲稱新增 3,600 億元缺口加個人專戶制 3,370 億元，合計 6,970 億元",
      "source_id": "src-40",
      "supports": []
    },
    {
      "bounds_unknowns": [
        "unknown-taiwan-pension-fiscal-promises-e0e8686fa018"
      ],
      "id": "e-src-41",
      "locator": "報導內文：周弘憲批評修法「沒有指定彌補資金來源」、違反財政紀律法等規定",
      "source_id": "src-41",
      "supports": [
        "claim-taiwan-pension-fiscal-promises-a6c0c8b75dc4",
        "claim-taiwan-pension-fiscal-promises-ed231038c4fe"
      ]
    },
    {
      "bounds_unknowns": [
        "unknown-taiwan-pension-fiscal-promises-e0e8686fa018"
      ],
      "id": "e-src-42",
      "locator": "頁面內文：傅崐萁稱「近四年政府稅收超徵達一兆八千多億元，政府既無財政顧慮」",
      "source_id": "src-42",
      "supports": [
        "claim-taiwan-pension-fiscal-promises-ed231038c4fe"
      ]
    },
    {
      "bounds_unknowns": [
        "unknown-taiwan-pension-fiscal-promises-7dec9e5637ee"
      ],
      "id": "e-src-43",
      "locator": "報導內文：行政院 2025 年 12 月 31 日聲請釋憲和暫時處分",
      "source_id": "src-43",
      "supports": []
    },
    {
      "bounds_unknowns": [
        "unknown-taiwan-pension-fiscal-promises-7dec9e5637ee"
      ],
      "id": "e-src-44",
      "locator": "報導內文：憲法法庭仍未決定是否受理",
      "source_id": "src-44",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-45",
      "locator": "11 月民調報告 PDF：2025 年 11 月 10 至 12 日調查 1,085 人，贊成 39.5%、不贊成 37.1%",
      "source_id": "src-45",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-46",
      "locator": "12 月民調報告 PDF：2025 年 12 月 15 至 17 日調查 1,077 人，贊成 35.5%",
      "source_id": "src-46",
      "supports": []
    },
    {
      "bounds_unknowns": [
        "unknown-taiwan-pension-fiscal-promises-2ab511d76da9"
      ],
      "id": "e-src-47",
      "locator": "報導內文：張智倫質詢補救方案，卓榮泰稱行政院已於 9 月 24 日送交書面報告",
      "source_id": "src-47",
      "supports": [
        "claim-taiwan-pension-fiscal-promises-e7e4509afdd1"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-48",
      "locator": "《財政紀律法》第 5 條",
      "source_id": "src-48",
      "supports": [
        "claim-taiwan-pension-fiscal-promises-a6c0c8b75dc4",
        "claim-taiwan-pension-fiscal-promises-bf32b5d297e2"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-49",
      "locator": "頁面內文：引用《財政紀律法》第 5 條，批評普發現金特別條例等立法未指明財源",
      "source_id": "src-49",
      "supports": []
    },
    {
      "bounds_unknowns": [
        "unknown-taiwan-pension-fiscal-promises-297ae1a921be"
      ],
      "id": "e-src-50",
      "locator": "頁面內文：財劃法修法使中央多釋出 3,753 億元給地方",
      "source_id": "src-50",
      "supports": []
    },
    {
      "bounds_unknowns": [
        "unknown-taiwan-pension-fiscal-promises-7dec9e5637ee"
      ],
      "id": "e-src-51",
      "locator": "頁面內文：財劃法覆議失敗後，於 2025 年 5 月聲請釋憲",
      "source_id": "src-51",
      "supports": []
    },
    {
      "bounds_unknowns": [
        "unknown-taiwan-pension-fiscal-promises-297ae1a921be"
      ],
      "id": "e-src-52",
      "locator": "新聞稿內文：事權移轉每年約增 278 億元支出，其中勞健保約 85 億元；補助辦法修正尚未完成",
      "source_id": "src-52",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-53",
      "locator": "2024 年度總決算審核意見：「我國尚未就人口結構長期變遷之財政風險研擬因應策略」",
      "source_id": "src-53",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-54",
      "locator": "頁面內文：「允有詳實揭露之必要」",
      "source_id": "src-54",
      "supports": []
    },
    {
      "bounds_unknowns": [
        "unknown-taiwan-pension-fiscal-promises-15dcc57d9428"
      ],
      "id": "e-src-55",
      "locator": "2027 年度總預算案評估報告目錄：或有給付責任「規模呈攀升趨勢」、「允宜及早研謀中長期財務因應策略」；網頁公開時點註記",
      "source_id": "src-55",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-56",
      "locator": "財政部",
      "source_id": "src-56",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-57",
      "locator": "前言、第四章",
      "source_id": "src-57",
      "supports": [
        "claim-taiwan-pension-fiscal-promises-3bfcdb117bf2"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-58",
      "locator": "對 2024 年財政風險與永續報告的正式回應：財政架構、氣候與健康風險各節",
      "source_id": "src-58",
      "supports": [
        "claim-taiwan-pension-fiscal-promises-3bfcdb117bf2"
      ]
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-59",
      "locator": "《Pensionssystemet i bilder och siffror 2025》：2010、2011 年所得年金減少 3.0%、4.3%",
      "source_id": "src-59",
      "supports": []
    },
    {
      "bounds_unknowns": [],
      "id": "e-src-60",
      "locator": "頁面內文：保費率自 2026 年每年提高 0.5 個百分點，2033 年到 13%；所得替代率 43%",
      "source_id": "src-60",
      "supports": []
    }
  ],
  "inquiry": {
    "id": "pursuit_c561c0eedf0aa61de9d0",
    "reader_promise": "台灣國債比率低，不等於長期給付已有財源：勞保兜底入法後金額仍逐年編列，停砍年金則在成本已有試算時三讀，卻未指定財源。",
    "root_question": "普發一萬、勞保撥補、停砍年金：退休承諾先入法，誰付帳為何能留待以後？",
    "updated_at": "2026-10-30T15:37:58+00:00"
  },
  "queries": [
    {
      "expects": {
        "claim_ids": [
          "claim-taiwan-pension-fiscal-promises-5a9408a988cb",
          "claim-taiwan-pension-fiscal-promises-9000431f9aa9",
          "claim-taiwan-pension-fiscal-promises-e188bbe59017",
          "claim-taiwan-pension-fiscal-promises-bfc2cad9aba9",
          "claim-taiwan-pension-fiscal-promises-13a955f7bf63",
          "claim-taiwan-pension-fiscal-promises-a4f321bc33d6",
          "claim-taiwan-pension-fiscal-promises-ed231038c4fe",
          "claim-taiwan-pension-fiscal-promises-a6c0c8b75dc4",
          "claim-taiwan-pension-fiscal-promises-bf32b5d297e2",
          "claim-taiwan-pension-fiscal-promises-d270f93df58d",
          "claim-taiwan-pension-fiscal-promises-e7e4509afdd1",
          "claim-taiwan-pension-fiscal-promises-b3195b5b1c5a",
          "claim-taiwan-pension-fiscal-promises-3bfcdb117bf2"
        ],
        "unknown_ids": [
          "unknown-taiwan-pension-fiscal-promises-2ab511d76da9",
          "unknown-taiwan-pension-fiscal-promises-02fc01eb2818",
          "unknown-taiwan-pension-fiscal-promises-f22ccbe2367c",
          "unknown-taiwan-pension-fiscal-promises-3ebbf5c31df2",
          "unknown-taiwan-pension-fiscal-promises-e0e8686fa018",
          "unknown-taiwan-pension-fiscal-promises-15dcc57d9428",
          "unknown-taiwan-pension-fiscal-promises-7dec9e5637ee",
          "unknown-taiwan-pension-fiscal-promises-297ae1a921be"
        ]
      },
      "id": "query-taiwan-pension-fiscal-promises-5077cffc71bd",
      "text": "普發一萬、勞保撥補、停砍年金：退休承諾先入法，誰付帳為何能留待以後？"
    },
    {
      "expects": {
        "claim_ids": [
          "claim-taiwan-pension-fiscal-promises-5a9408a988cb"
        ],
        "unknown_ids": []
      },
      "id": "query-taiwan-pension-fiscal-promises-5a9408a988cb",
      "text": "中央政府債務比率低於法定上限，2024 與 2025 年度總決算都有賸餘，用國債與年度收支看，不支持台灣即將破產的說法。"
    },
    {
      "expects": {
        "claim_ids": [
          "claim-taiwan-pension-fiscal-promises-9000431f9aa9"
        ],
        "unknown_ids": []
      },
      "id": "query-taiwan-pension-fiscal-promises-9000431f9aa9",
      "text": "官方揭露，截至 2026 年 6 月底，各級政府未來或有給付責任合計 20 兆 4,177 億元，不計入債限；其中勞保 13 兆 8,457 億元，約為 2025 年度中央一年以上非自償債務的 2.28 倍。"
    },
    {
      "expects": {
        "claim_ids": [
          "claim-taiwan-pension-fiscal-promises-e188bbe59017"
        ],
        "unknown_ids": []
      },
      "id": "query-taiwan-pension-fiscal-promises-e188bbe59017",
      "text": "「2031 年勞保基金用罄」是 2024 年精算在不計未來持續撥補下的預估，有明確條件。"
    },
    {
      "expects": {
        "claim_ids": [
          "claim-taiwan-pension-fiscal-promises-bfc2cad9aba9"
        ],
        "unknown_ids": []
      },
      "id": "query-taiwan-pension-fiscal-promises-bfc2cad9aba9",
      "text": "採 4.5% 報酬率時，不攤還舊缺口的勞保平衡費率為 17.19%，高於現行自動調升到頂後的 12%；同一報告在 7% 報酬率假設下為 9.66%。"
    },
    {
      "expects": {
        "claim_ids": [
          "claim-taiwan-pension-fiscal-promises-13a955f7bf63"
        ],
        "unknown_ids": []
      },
      "id": "query-taiwan-pension-fiscal-promises-13a955f7bf63",
      "text": "《勞工保險條例》已寫明中央政府負最後支付責任，並要求每年編列預算撥補，但沒有寫固定撥補金額；2024 至 2027 年度編列或預算案數字各為 1,300 億元。"
    },
    {
      "expects": {
        "claim_ids": [
          "claim-taiwan-pension-fiscal-promises-a4f321bc33d6"
        ],
        "unknown_ids": []
      },
      "id": "query-taiwan-pension-fiscal-promises-a4f321bc33d6",
      "text": "三讀前一個多月，銓敘部已提出書面試算：在提案最早版本下要維持當時估計的用罄年度，分十年撥補需 3,600 億元、分二十年需 4,460 億元。"
    },
    {
      "expects": {
        "claim_ids": [
          "claim-taiwan-pension-fiscal-promises-ed231038c4fe"
        ],
        "unknown_ids": []
      },
      "id": "query-taiwan-pension-fiscal-promises-ed231038c4fe",
      "text": "停砍公教年金三讀時未指定彌補資金來源；稅收超徵的回應沒有回答逐年怎麼付。"
    },
    {
      "expects": {
        "claim_ids": [
          "claim-taiwan-pension-fiscal-promises-a6c0c8b75dc4"
        ],
        "unknown_ids": []
      },
      "id": "query-taiwan-pension-fiscal-promises-a6c0c8b75dc4",
      "text": "停砍年金修法很可能不符《財政紀律法》第 5 條要求先具體指明財源的規定。"
    },
    {
      "expects": {
        "claim_ids": [
          "claim-taiwan-pension-fiscal-promises-bf32b5d297e2"
        ],
        "unknown_ids": []
      },
      "id": "query-taiwan-pension-fiscal-promises-bf32b5d297e2",
      "text": "《財政紀律法》要求先指明財源，但該法沒有規定未附財源的法案不得審議或通過後無效，違法效果是公務員應移送監察院彈劾或糾舉。"
    },
    {
      "expects": {
        "claim_ids": [
          "claim-taiwan-pension-fiscal-promises-d270f93df58d"
        ],
        "unknown_ids": []
      },
      "id": "query-taiwan-pension-fiscal-promises-d270f93df58d",
      "text": "普發現金有公開的財源配置：整筆特別預算 5,447 億元，4,444 億元動用歲計賸餘，1,003 億元舉債。"
    },
    {
      "expects": {
        "claim_ids": [
          "claim-taiwan-pension-fiscal-promises-e7e4509afdd1"
        ],
        "unknown_ids": []
      },
      "id": "query-taiwan-pension-fiscal-promises-e7e4509afdd1",
      "text": "卓榮泰表示行政院已在 2026 年 9 月 24 日就停砍年金補救方案送交書面報告。"
    },
    {
      "expects": {
        "claim_ids": [
          "claim-taiwan-pension-fiscal-promises-b3195b5b1c5a"
        ],
        "unknown_ids": []
      },
      "id": "query-taiwan-pension-fiscal-promises-b3195b5b1c5a",
      "text": "愛爾蘭 2007 年一般政府總債務只占 GDP 23.9%，2013 年升到 123.2%；低國債沒有保證它避開危機。"
    },
    {
      "expects": {
        "claim_ids": [
          "claim-taiwan-pension-fiscal-promises-3bfcdb117bf2"
        ],
        "unknown_ids": []
      },
      "id": "query-taiwan-pension-fiscal-promises-3bfcdb117bf2",
      "text": "英國 OBR 定期發布財政風險與永續報告，財政部也公開回應，形成可追查的公開責任鏈。"
    },
    {
      "expects": {
        "claim_ids": [],
        "unknown_ids": [
          "unknown-taiwan-pension-fiscal-promises-2ab511d76da9"
        ]
      },
      "id": "query-taiwan-pension-fiscal-promises-2ab511d76da9",
      "text": "行政院 2026 年 9 月 24 日書面報告是否列出停砍年金的具體財源與執行安排？"
    },
    {
      "expects": {
        "claim_ids": [],
        "unknown_ids": [
          "unknown-taiwan-pension-fiscal-promises-02fc01eb2818"
        ]
      },
      "id": "query-taiwan-pension-fiscal-promises-02fc01eb2818",
      "text": "納入後續實際撥補、投資與人口變化後，勞保用罄年與長期所需金額是多少？"
    },
    {
      "expects": {
        "claim_ids": [],
        "unknown_ids": [
          "unknown-taiwan-pension-fiscal-promises-f22ccbe2367c"
        ]
      },
      "id": "query-taiwan-pension-fiscal-promises-f22ccbe2367c",
      "text": "費率在 2027 年碰頂後，是否有可落實的逐年長期分擔方案？"
    },
    {
      "expects": {
        "claim_ids": [],
        "unknown_ids": [
          "unknown-taiwan-pension-fiscal-promises-3ebbf5c31df2"
        ]
      },
      "id": "query-taiwan-pension-fiscal-promises-3ebbf5c31df2",
      "text": "銓敘部 3,600 億、4,460 億元試算如何對應三讀版本，公教各情境的用罄年又是多少？"
    },
    {
      "expects": {
        "claim_ids": [],
        "unknown_ids": [
          "unknown-taiwan-pension-fiscal-promises-e0e8686fa018"
        ]
      },
      "id": "query-taiwan-pension-fiscal-promises-e0e8686fa018",
      "text": "停砍年金提案時是否另有逐年財源附件？"
    },
    {
      "expects": {
        "claim_ids": [],
        "unknown_ids": [
          "unknown-taiwan-pension-fiscal-promises-15dcc57d9428"
        ]
      },
      "id": "query-taiwan-pension-fiscal-promises-15dcc57d9428",
      "text": "立法院預算中心對 2027 年度總預算案的評估內文，是否有新的風險數字或建議？"
    },
    {
      "expects": {
        "claim_ids": [],
        "unknown_ids": [
          "unknown-taiwan-pension-fiscal-promises-7dec9e5637ee"
        ]
      },
      "id": "query-taiwan-pension-fiscal-promises-7dec9e5637ee",
      "text": "停砍年金與財劃法兩案的憲法法庭受理、暫時處分與裁判進度如何？"
    },
    {
      "expects": {
        "claim_ids": [],
        "unknown_ids": [
          "unknown-taiwan-pension-fiscal-promises-297ae1a921be"
        ]
      },
      "id": "query-taiwan-pension-fiscal-promises-297ae1a921be",
      "text": "地方實際事權調整與完整世代淨分配是什麼樣子？"
    }
  ],
  "schema": "walkingbook-public-knowledge-v0",
  "source": {
    "path": "docs/product/evidence/walkingbook-question-95a7612f18da6ec0-editorial-review.md",
    "sha256": "38b76f6a4bcec6805974ed7bb800fd57f2f3984fafa9c9a45594fa31dea4a4ec"
  },
  "sources": [
    {
      "id": "src-1",
      "published_at": "2025-10-17",
      "source_type": "新聞報導",
      "title": "中央社",
      "url": "https://www.cna.com.tw/news/aipl/202510170116.aspx"
    },
    {
      "id": "src-2",
      "published_at": "",
      "source_type": "政府機關網頁",
      "title": "行政院",
      "url": "https://www.ey.gov.tw/Page/9277F759E41CCD91/f119f3a5-649f-407f-b5d4-2b6caa6c6627"
    },
    {
      "id": "src-3",
      "published_at": "",
      "source_type": "政府機關網頁",
      "title": "勞保局",
      "url": "https://www.bli.gov.tw/0102422.html"
    },
    {
      "id": "src-4",
      "published_at": "",
      "source_type": "政府機關網頁",
      "title": "內政部",
      "url": "https://www.moi.gov.tw/News_Content.aspx?n=2&s=335870&sms=9009"
    },
    {
      "id": "src-5",
      "published_at": "",
      "source_type": "政府預算文件",
      "title": "主計總處總說明",
      "url": "https://ws.dgbas.gov.tw/001/Upload/461/relfile/11333/236582/b%E7%B8%BD%E8%AA%AA%E6%98%8E1.pdf"
    },
    {
      "id": "src-6",
      "published_at": "",
      "source_type": "新聞報導",
      "title": "TVBS 報導",
      "url": "https://news.tvbs.com.tw/politics/2789764"
    },
    {
      "id": "src-7",
      "published_at": "",
      "source_type": "法規",
      "title": "全國法規資料庫",
      "url": "https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0360033"
    },
    {
      "id": "src-8",
      "published_at": "",
      "source_type": "政府機關網頁",
      "title": "國庫署",
      "url": "https://www.nta.gov.tw/singlehtml/238?cntId=ddb78c5fca8742b3bfe22d519e397f0e"
    },
    {
      "id": "src-9",
      "published_at": "2026-08",
      "source_type": "政府機關網頁",
      "title": "行政院院會",
      "url": "https://www.ey.gov.tw/Page/4EC2394BE4EE9DD0/cedadfc2-d9bb-4607-a4ea-fde2114adf82"
    },
    {
      "id": "src-10",
      "published_at": "",
      "source_type": "政府機關網頁",
      "title": "審計部",
      "url": "https://www.audit.gov.tw/p/405-1000-10777,c104.php?Lang=zh-tw"
    },
    {
      "id": "src-11",
      "published_at": "",
      "source_type": "政府機關網頁",
      "title": "審計部",
      "url": "https://www.audit.gov.tw/p/406-1000-11629,r12.php?Lang=zh-tw"
    },
    {
      "id": "src-12",
      "published_at": "",
      "source_type": "政府機關網頁",
      "title": "財政部",
      "url": "https://www.mof.gov.tw/debt/multiplehtml/e56500230c9345d583c4ed275de7c427"
    },
    {
      "id": "src-13",
      "published_at": "",
      "source_type": "政府機關網頁",
      "title": "主計總處",
      "url": "https://www.dgbas.gov.tw/News_Content.aspx?n=3602&s=235407"
    },
    {
      "id": "src-14",
      "published_at": "",
      "source_type": "國際組織報告",
      "title": "IMF",
      "url": "https://www.elibrary.imf.org/display/book/9781475525144/ch002.xml"
    },
    {
      "id": "src-15",
      "published_at": "2015",
      "source_type": "統計機關新聞稿",
      "title": "Eurostat",
      "url": "https://ec.europa.eu/eurostat/documents/2995521/6796757/2-21042015-AP-EN.pdf/2a3922ae-2976-4aef-b6ce-af19bde6a236?t=1429544903000"
    },
    {
      "id": "src-16",
      "published_at": "2026",
      "source_type": "國際組織報告",
      "title": "IMF",
      "url": "https://www.elibrary.imf.org/view/journals/002/2026/075/article-A001-en.xml"
    },
    {
      "id": "src-17",
      "published_at": "",
      "source_type": "政府機關網頁",
      "title": "國庫署",
      "url": "https://www.nta.gov.tw/singlehtml/238?cntId=a735da8e1d0d41e8aedd7f3e64fc55fd"
    },
    {
      "id": "src-18",
      "published_at": "2024",
      "source_type": "精算報告",
      "title": "精算報告，摘要 I–III、表 5-4",
      "url": "https://www.bli.gov.tw/Files/24897"
    },
    {
      "id": "src-19",
      "published_at": "",
      "source_type": "政府年報",
      "title": "健保會年報",
      "url": "https://service.mohw.gov.tw/ebook/nhic/年報/114/ebook/2025/files/basic-html/page109.html"
    },
    {
      "id": "src-20",
      "published_at": "2026-09",
      "source_type": "政府機關網頁",
      "title": "衛福部",
      "url": "https://www.mohw.gov.tw/cp-7403-88068-1.html"
    },
    {
      "id": "src-21",
      "published_at": "2025-01",
      "source_type": "政府機關網頁",
      "title": "勞動部",
      "url": "https://www.mol.gov.tw/1607/1632/1640/77917/post"
    },
    {
      "id": "src-22",
      "published_at": "",
      "source_type": "國會研究單位文件",
      "title": "立法院預算中心",
      "url": "https://www.ly.gov.tw/Pages/Detail.aspx?nodeid=46429&pid=232431"
    },
    {
      "id": "src-23",
      "published_at": "",
      "source_type": "新聞報導",
      "title": "中央社",
      "url": "https://www.cna.com.tw/news/ahel/202507010249.aspx"
    },
    {
      "id": "src-24",
      "published_at": "",
      "source_type": "政府機關網頁",
      "title": "行政院",
      "url": "https://www.ey.gov.tw/Page/9277F759E41CCD91/c9d92e86-a94f-4dd6-9c78-a15bb9043e0a"
    },
    {
      "id": "src-25",
      "published_at": "",
      "source_type": "法規",
      "title": "勞保條例第 13 條",
      "url": "https://law.moj.gov.tw/LawClass/LawSingle.aspx?flno=13&pcode=N0050001"
    },
    {
      "id": "src-26",
      "published_at": "",
      "source_type": "政府機關網頁",
      "title": "勞保局",
      "url": "https://www.bli.gov.tw/0110278.html"
    },
    {
      "id": "src-27",
      "published_at": "",
      "source_type": "政府機關網頁",
      "title": "勞動部",
      "url": "https://www.mol.gov.tw/1607/1632/1633/87321/"
    },
    {
      "id": "src-28",
      "published_at": "",
      "source_type": "會議紀錄",
      "title": "勞保監理會第 131 次會議紀錄",
      "url": "https://www.mol.gov.tw/media/541bhzoh/%E5%8B%9E%E5%8B%95%E9%83%A8%E5%8B%9E%E5%B7%A5%E4%BF%9D%E9%9A%AA%E7%9B%A3%E7%90%86%E6%9C%83%E7%AC%AC131%E6%AC%A1%E6%9C%83%E8%AD%B0%E7%B4%80%E9%8C%84.pdf?mediaDL=true"
    },
    {
      "id": "src-29",
      "published_at": "2026-03",
      "source_type": "新聞報導",
      "title": "經濟日報",
      "url": "https://money.udn.com/money/story/5612/9364035"
    },
    {
      "id": "src-30",
      "published_at": "2026-09",
      "source_type": "新聞報導",
      "title": "中央社",
      "url": "https://www.cna.com.tw/news/afe/202609240307.aspx"
    },
    {
      "id": "src-31",
      "published_at": "",
      "source_type": "工會聲明",
      "title": "工會聲明",
      "url": "https://www.civilmedia.tw/archives/136880"
    },
    {
      "id": "src-32",
      "published_at": "",
      "source_type": "新聞報導",
      "title": "公視",
      "url": "https://news.pts.org.tw/article/769432"
    },
    {
      "id": "src-33",
      "published_at": "2026-10",
      "source_type": "新聞報導",
      "title": "經濟日報",
      "url": "https://udn.com/news/amp/story/7238/9832476"
    },
    {
      "id": "src-34",
      "published_at": "2019",
      "source_type": "司法解釋",
      "title": "釋字 782 號",
      "url": "https://cons.judicial.gov.tw/en/docdata.aspx?fid=5301&id=168203"
    },
    {
      "id": "src-35",
      "published_at": "2019",
      "source_type": "司法解釋",
      "title": "釋字 783 號",
      "url": "https://jirs.judicial.gov.tw/gnnws/NNWSS002.asp?flag=1&id=506055"
    },
    {
      "id": "src-36",
      "published_at": "",
      "source_type": "新聞報導",
      "title": "中央社",
      "url": "https://www.cna.com.tw/news/aipl/202512120263.aspx"
    },
    {
      "id": "src-37",
      "published_at": "",
      "source_type": "新聞報導",
      "title": "TVBS",
      "url": "https://news.tvbs.com.tw/politics/3071362"
    },
    {
      "id": "src-38",
      "published_at": "",
      "source_type": "工會網頁",
      "title": "全教總",
      "url": "https://www.nftu.org.tw/news/news_view.aspx?NewsID=202512111443240BE4"
    },
    {
      "id": "src-39",
      "published_at": "2025-11-05",
      "source_type": "立法院委員會書面資料",
      "title": "銓敘部書面資料",
      "url": "https://ppg.ly.gov.tw/ppg/SittingAttachment/download/2025103029/20051014602020413002.pdf"
    },
    {
      "id": "src-40",
      "published_at": "",
      "source_type": "新聞報導",
      "title": "中央社",
      "url": "https://www.cna.com.tw/news/aipl/202512150201.aspx"
    },
    {
      "id": "src-41",
      "published_at": "",
      "source_type": "新聞報導",
      "title": "中央社",
      "url": "https://www.cna.com.tw/news/aipl/202512180200.aspx"
    },
    {
      "id": "src-42",
      "published_at": "",
      "source_type": "政府機關網頁",
      "title": "立法院",
      "url": "https://www.ly.gov.tw/Pages/Detail.aspx?nodeid=54305&pid=257141"
    },
    {
      "id": "src-43",
      "published_at": "2025-12-31",
      "source_type": "新聞報導",
      "title": "中央社",
      "url": "https://www.cna.com.tw/news/aipl/202512310288.aspx"
    },
    {
      "id": "src-44",
      "published_at": "2026-08-28",
      "source_type": "新聞報導",
      "title": "聯合報",
      "url": "https://udn.com/news/story/124652/9718867"
    },
    {
      "id": "src-45",
      "published_at": "2025-11",
      "source_type": "民調報告",
      "title": "11 月報告",
      "url": "https://www.tpof.org/wp-content/uploads/2025/11/台灣民意基金會11月民調報告.pdf"
    },
    {
      "id": "src-46",
      "published_at": "2025-12",
      "source_type": "民調報告",
      "title": "12 月報告",
      "url": "https://www.tpof.org/wp-content/uploads/2025/12/台灣民意基金會12月民調報告.pdf"
    },
    {
      "id": "src-47",
      "published_at": "2026-10-27",
      "source_type": "新聞報導",
      "title": "聯合報",
      "url": "https://udn.com/news/story/6656/9839993?from=udn-catehotnews_ch2"
    },
    {
      "id": "src-48",
      "published_at": "2019",
      "source_type": "法規",
      "title": "全國法規資料庫",
      "url": "https://law.moj.gov.tw/LawClass/LawAll.aspx?pcode=G0320034"
    },
    {
      "id": "src-49",
      "published_at": "2025-07",
      "source_type": "政府機關網頁",
      "title": "行政院",
      "url": "https://www.ey.gov.tw/Page/9277F759E41CCD91/bcb913cd-3984-44dc-bf15-c534c3a0d5d2"
    },
    {
      "id": "src-50",
      "published_at": "",
      "source_type": "政府機關網頁",
      "title": "財政部",
      "url": "https://www.mof.gov.tw/singlehtml/384fb3077bb349ea973e7fc6f13b6974?cntId=61aa9657308f4555a2d1b35ca3d017d0"
    },
    {
      "id": "src-51",
      "published_at": "",
      "source_type": "政府機關網頁",
      "title": "行政院",
      "url": "https://www.ey.gov.tw/Page/9277F759E41CCD91/9b764f2f-2c60-43c9-aa7b-f5e9f3096bb6"
    },
    {
      "id": "src-52",
      "published_at": "2025-08",
      "source_type": "政府新聞稿",
      "title": "台南市府",
      "url": "https://www.tainan.gov.tw/News_Content.aspx?n=13370&s=8763505"
    },
    {
      "id": "src-53",
      "published_at": "",
      "source_type": "審計報告",
      "title": "審計部審核意見",
      "url": "https://auditreport.audit.gov.tw/Book/ChapterOpinion/844a7042-b3cf-4c16-8943-a8db52a4efb7"
    },
    {
      "id": "src-54",
      "published_at": "",
      "source_type": "國會研究單位文件",
      "title": "立法院預算中心",
      "url": "https://www.ly.gov.tw/Pages/Detail.aspx?nodeid=45098&pid=211572"
    },
    {
      "id": "src-55",
      "published_at": "",
      "source_type": "國會研究單位文件",
      "title": "立法院預算中心",
      "url": "https://www.ly.gov.tw/Pages/List.aspx?nodeid=56723"
    },
    {
      "id": "src-56",
      "published_at": "",
      "source_type": "政府機關網頁",
      "title": "財政部",
      "url": "https://www.mof.gov.tw/singlehtml/1434?cntId=55ca77bdb79c4bf2873dd3fad8ecc25d"
    },
    {
      "id": "src-57",
      "published_at": "2024",
      "source_type": "財政機構報告存檔",
      "title": "OBR 報告存檔，前言、第四章",
      "url": "https://tnaqa.mirrorweb.com/ukgwa/20260902062233oe_/https%3A/obr.uk/frs/fiscal-risks-and-sustainability-september-2024/"
    },
    {
      "id": "src-58",
      "published_at": "2025-06-11",
      "source_type": "政府回應文件",
      "title": "英國財政部",
      "url": "https://www.gov.uk/government/publications/government-response-to-the-2024-fiscal-risks-and-sustainability-report/government-response-to-the-2024-fiscal-risks-and-sustainability-report-accessible"
    },
    {
      "id": "src-59",
      "published_at": "",
      "source_type": "政府機關出版品",
      "title": "瑞典年金署",
      "url": "https://www.pensionsmyndigheten.se/statistik/publikationer/Pensionssystemet-i-bilder-och-siffror-2025/"
    },
    {
      "id": "src-60",
      "published_at": "",
      "source_type": "政府機構網頁",
      "title": "南韓國民年金公團",
      "url": "https://www.nps.or.kr/pnsinfo/ntpsklg/getOHAF0104M0.do"
    }
  ],
  "unknowns": [
    {
      "changes_claim_ids": [],
      "closure": "取得報告全文，並能核對其中的財源項目、金額、年度與執行機關。",
      "evidence_refs": [
        "e-src-47"
      ],
      "id": "unknown-taiwan-pension-fiscal-promises-2ab511d76da9",
      "question": "行政院 2026 年 9 月 24 日書面報告是否列出停砍年金的具體財源與執行安排？",
      "status": "public_not_found"
    },
    {
      "changes_claim_ids": [],
      "closure": "勞保局或勞動部公布納入 2026 年後撥補與實際投資、人口資料的完整更新精算模型。",
      "evidence_refs": [
        "e-src-5",
        "e-src-18"
      ],
      "id": "unknown-taiwan-pension-fiscal-promises-02fc01eb2818",
      "question": "納入後續實際撥補、投資與人口變化後，勞保用罄年與長期所需金額是多少？",
      "status": "public_not_found"
    },
    {
      "changes_claim_ids": [],
      "closure": "勞動部或行政院公布載明費率、給付、撥補金額與年度的方案或修法草案。",
      "evidence_refs": [
        "e-src-27",
        "e-src-28",
        "e-src-29"
      ],
      "id": "unknown-taiwan-pension-fiscal-promises-f22ccbe2367c",
      "question": "費率在 2027 年碰頂後，是否有可落實的逐年長期分擔方案？",
      "status": "public_not_found"
    },
    {
      "changes_claim_ids": [],
      "closure": "取得退撫基金第 9 次精算報告正文、逐年撥補表及與三讀條文的對照試算。",
      "evidence_refs": [
        "e-src-36",
        "e-src-39"
      ],
      "id": "unknown-taiwan-pension-fiscal-promises-3ebbf5c31df2",
      "question": "銓敘部 3,600 億、4,460 億元試算如何對應三讀版本，公教各情境的用罄年又是多少？",
      "status": "public_not_found"
    },
    {
      "changes_claim_ids": [],
      "closure": "出現提案時已附、可對應年度與金額的財源文件。",
      "evidence_refs": [
        "e-src-39",
        "e-src-41",
        "e-src-42"
      ],
      "id": "unknown-taiwan-pension-fiscal-promises-e0e8686fa018",
      "question": "停砍年金提案時是否另有逐年財源附件？",
      "status": "public_not_found"
    },
    {
      "changes_claim_ids": [],
      "closure": "立法院院會三讀總預算案後，預算中心公開該項評估內文。",
      "evidence_refs": [
        "e-src-55"
      ],
      "id": "unknown-taiwan-pension-fiscal-promises-15dcc57d9428",
      "question": "立法院預算中心對 2027 年度總預算案的評估內文，是否有新的風險數字或建議？",
      "status": "world_pending"
    },
    {
      "changes_claim_ids": [],
      "closure": "取得可對應兩案的官方案號、受理或裁判文件。",
      "evidence_refs": [
        "e-src-43",
        "e-src-44",
        "e-src-51"
      ],
      "id": "unknown-taiwan-pension-fiscal-promises-7dec9e5637ee",
      "question": "停砍年金與財劃法兩案的憲法法庭受理、暫時處分與裁判進度如何？",
      "status": "bounded_unknown"
    },
    {
      "changes_claim_ids": [],
      "closure": "取得地方實際預算與事權調整資料，以及涵蓋稅制與給付的世代淨分配估算。",
      "evidence_refs": [
        "e-src-50",
        "e-src-52"
      ],
      "id": "unknown-taiwan-pension-fiscal-promises-297ae1a921be",
      "question": "地方實際事權調整與完整世代淨分配是什麼樣子？",
      "status": "bounded_unknown"
    }
  ]
}