Certified Public Bookkeepers Act Article 8
Any person who has served as a tax official in a government authority in charge of tax affairs shall not, within three years from the date of his/her departure from said official post, perform the functional duties of a certified public bookkeeper within the municipality, county, or city in which the last government authority he/she served is located.
中文原文 記帳士法第8條
曾任稅務機關稅務職系人員者，自離職之日起三年內，不得於其最後任職機關所在地之直轄市、縣市區域內執行記帳士職務。