Government Procurement Act Article 67

A contractor may subcontract the contract to other suppliers. The terms "subcontracting" means an arrangement not constituting an assigning but pursuant to which another supplier performs a part of the contract for the contractor.In the event that a subcontract has been reported to the entity for file and that the subcontracted part has been pledged by the contractor to the subcontractor, the subcontractor will have the mortgage right under Article 513 and the claim based on addition under Article 816 of the Civil Code in terms of the claim of the contractor for the contract value or remuneration against the entity.Under the circumstance referred to in the preceding paragraph, the subcontractor for the part subcontracted to it shares the liabilities of warranty with the contractor jointly and severally.
中文原文 政府採購法第67條
得標廠商得將採購分包予其他廠商。
稱分包者,謂非轉包而將契約之部分由其他廠商代為履行。
分包契約報備於採購機關,並經得標廠商就分包部分設定權利質權予分包廠商者,民法第五百十三條之抵押權及第八百十六條因添附而生之請求權,及於得標廠商對於機關之價金或報酬請求權。
前項情形,分包廠商就其分包部分,與得標廠商連帶負瑕疵擔保責任。

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