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<p><span style="font-size:12pt"><span style="font-family:Calibri,sans-serif"><span style="font-family:"新細明體",serif">一、依社會救助法第</span>5<span style="font-family:"新細明體",serif">條規定，家庭應計算人口範圍，除申請人外，包括下列人員：</span></span></span></p>
<p><span style="font-size:12pt"><span style="font-family:Calibri,sans-serif">(<span style="font-family:"新細明體",serif">一</span>)<span style="font-family:"新細明體",serif">配偶。</span></span></span></p>
<p><span style="font-size:12pt"><span style="font-family:Calibri,sans-serif">(<span style="font-family:"新細明體",serif">二</span>)<span style="font-family:"新細明體",serif">一親等之直系血親</span>(<span style="font-family:"新細明體",serif">例如：父母、子女</span>)<span style="font-family:"新細明體",serif">。</span></span></span></p>
<p><span style="font-size:12pt"><span style="font-family:Calibri,sans-serif">(<span style="font-family:"新細明體",serif">三</span>)<span style="font-family:"新細明體",serif">同一戶籍或共同生活之其他直系血親</span>(<span style="font-family:"新細明體",serif">例如：祖父母、外祖父母、孫子女、外孫子女</span>)<span style="font-family:"新細明體",serif">。</span></span></span></p>
<p><span style="font-size:12pt"><span style="font-family:Calibri,sans-serif">(<span style="font-family:"新細明體",serif">四</span>)<span style="font-family:"新細明體",serif">前</span>3<span style="font-family:"新細明體",serif">款以外，認列綜合所得稅扶養親屬免稅額之納稅義務人</span>(<span style="font-family:"新細明體",serif">例如：哥哥在報稅的時候有列妹妹為扶養親屬，則妹妹申請低收入戶時，也要將哥哥納入家庭人口計算</span>)<span style="font-family:"新細明體",serif">。上述之申請人，應由同一戶籍具行為能力之人代表之。但情形特殊，經直轄市、縣（市）主管機關同意者，不在此限。</span></span></span></p>
<p><span style="font-size:12pt"><span style="font-family:Calibri,sans-serif"><span style="font-family:"新細明體",serif">二、第</span>1<span style="font-family:"新細明體",serif">項各款人員有下列情形之一者，不列入應計算人口範圍：</span></span></span></p>
<p><span style="font-size:12pt"><span style="font-family:Calibri,sans-serif">(<span style="font-family:"新細明體",serif">一</span>)<span style="font-family:"新細明體",serif">尚未設有戶籍之非本國籍配偶或大陸地區配偶。</span></span></span></p>
<p><span style="font-size:12pt"><span style="font-family:Calibri,sans-serif">(<span style="font-family:"新細明體",serif">二</span>)<span style="font-family:"新細明體",serif">未共同生活且無扶養事實之特定境遇單親家庭直系血親尊親屬。</span></span></span></p>
<p><span style="font-size:12pt"><span style="font-family:Calibri,sans-serif">(<span style="font-family:"新細明體",serif">三</span>)<span style="font-family:"新細明體",serif">未共同生活且無扶養能力之已結婚直系血親卑親屬。</span></span></span></p>
<p><span style="font-size:12pt"><span style="font-family:Calibri,sans-serif">(<span style="font-family:"新細明體",serif">四</span>)<span style="font-family:"新細明體",serif">未與單親家庭未成年子女共同生活、無扶養事實，且未行使、負擔其對未成年子女權利義務之父或母。</span></span></span></p>
<p><span style="font-size:12pt"><span style="font-family:Calibri,sans-serif">(<span style="font-family:"新細明體",serif">五</span>)<span style="font-family:"新細明體",serif">應徵集召集入營服兵役或替代役現役。</span></span></span></p>
<p><span style="font-size:12pt"><span style="font-family:Calibri,sans-serif">(<span style="font-family:"新細明體",serif">六</span>)<span style="font-family:"新細明體",serif">在學領有公費。</span></span></span></p>
<p><span style="font-size:12pt"><span style="font-family:Calibri,sans-serif">(<span style="font-family:"新細明體",serif">七</span>)<span style="font-family:"新細明體",serif">入獄服刑、因案羈押或依法拘禁。</span></span></span></p>
<p><span style="font-size:12pt"><span style="font-family:Calibri,sans-serif">(<span style="font-family:"新細明體",serif">八</span>)<span style="font-family:"新細明體",serif">失蹤，經向警察機關報案協尋未獲，達</span>6<span style="font-family:"新細明體",serif">個月以上。</span></span></span></p>
<p><span style="font-size:12pt"><span style="font-family:Calibri,sans-serif">(<span style="font-family:"新細明體",serif">九</span>)<span style="font-family:"新細明體",serif">因其他情形特殊，未履行扶養義務，致申請人生活陷於困境，經直轄市、縣（市）主管機關訪視評估以申請人最佳利益考量，認定以不列入應計算人口為宜。</span></span></span></p>
<p style="text-align:justify"><span style="font-size:12.0pt"><span style="font-family:"新細明體",serif">二、以上應計算人口如果遷出戶籍，是否就不會計算</span></span><span style="font-size:12.0pt"><span style="font-family:"Calibri",sans-serif">?</span></span><span style="font-size:12.0pt"><span style="font-family:"新細明體",serif">申請人之配偶、父母、子女、認列綜合所得稅扶養親屬免稅額之納稅義務人，無論是否與申請人同住或設於同</span></span><span style="font-size:12.0pt"><span style="font-family:"Calibri",sans-serif">1</span></span><span style="font-size:12.0pt"><span style="font-family:"新細明體",serif">戶籍地，均為家庭應計算人口</span></span><span style="font-size:12.0pt"><span style="font-family:"Calibri",sans-serif">(</span></span><span style="font-size:12.0pt"><span style="font-family:"新細明體",serif">依據社會救助法第</span></span><span style="font-size:12.0pt"><span style="font-family:"Calibri",sans-serif">5</span></span><span style="font-size:12.0pt"><span style="font-family:"新細明體",serif">條規定</span></span><span style="font-size:12.0pt"><span style="font-family:"Calibri",sans-serif">)</span></span><span style="font-size:12.0pt"><span style="font-family:"新細明體",serif">，其收入、動產、不動產仍應列入計算。</span></span></p>
