Enforcement Statute for Substitute Services Article 3
The term "Substitute Services" as used herein denotes the male citizens within the conscription ages shall carry out auxiliary jobs, public affairs and other social services of the user organizations; or carry out scientific, or industrial research and development or technical work in government agencies, public research organs (institutions), colleges and universities, administrative juridical persons or corporate research institutions (hereinafter referred to as "user organizations") recognized by the competent authorities..
中文原文 替代役實施條例第3條
本條例所稱替代役，指役齡男子於需用機關擔任輔助性工作，履行政府公共事務或其他社會服務；或於經主管機關認可之政府機關、公立研究機關（構）、大學校院、行政法人或財團法人研究機構及民間產業機構（以下簡稱用人單位）從事科技、產業研究發展或技術工作。