存款保險條例－第44條
存保公司對每一存款人之賠付金額，為依前條抵銷後之存款餘額。
但以最高保額為限。
二人以上以共同名義開立之聯名帳戶存款，依聯名人與停業要保機構存款契約之約定計算其存款金額。
無約定者均分後，再與其以個人名義在同一停業要保機構開立之存款帳戶合併歸戶計算賠付金額。
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