Government Procurement Act Article 44

Where a foreign supplier’s tender is the lowest bid according to the principle of contract award prescribed in Article 52, an entity conducting a particular procurement may, except otherwise prohibited by the treaties or agreements to which this nation is a party, award by preference to a local supplier which supplies property with at least 50 percent value added locally, or supplies construction work or service locally, provided that the awarded price shall not exceed the aforementioned lowest bid by a certain percentage.The scope, percentage, and implementing regulations for the preference prescribed in the preceding paragraph shall be prescribed by the responsible entity together with the relevant competent entities, provided that no preference shall be given except for policies of employment or industrial development, and there shall be no percentage exceeding 3 percent or period of preference exceeding five years.
中文原文 政府採購法第44條
機關辦理特定之採購,除我國締結之條約或協定另有禁止規定者外,得對國內產製加值達百分之五十之財物或國內供應之工程、勞務,於外國廠商為最低標,且其標價符合第五十二條規定之決標原則時,以高於該標價一定比率以內之價格,優先決標予國內廠商。
前項措施之採行,以合於就業或產業發展政策者為限,且一定比率不得逾百分之三,優惠期限不得逾五年;其適用範圍、優惠比率及實施辦法,由主管機關會同相關目的事業主管機關定之。

English translation for reference only; the Chinese text prevails. Not legal advice.