Government Procurement Act Article 7

The term "construction work" referred to in this Act means the activities performed above or underneath the ground for building, augmenting, altering, repairing, or dismantling structures and their respective auxiliary equipment/facilities, or reforming natural environment, including architectural, civil, hydraulic, environmental, transportation, mechanical, electrical, and chemical construction works and others as determined by the responsible entity.The term "property" referred to in this Act means any and all articles (raw and fresh agricultural or fishery products excepted), materials, equipment, machines, tools, and other personal property, real property, rights, and other properties as determined by the responsible entity.The term "service" referred to in this Act means professional services, technical services, information services, research and development, business operation management, maintenance and repair, training, labor and other services as determined by the responsible entity.Where the content of a procurement involves construction work, property and service, or any two of them, and it is difficult to categorize the content of the procurement as construction work, property, or service, the one which takes the highest percentage of the budget of procurement shall govern.
中文原文 政府採購法第7條
本法所稱工程,指在地面上下新建、增建、改建、修建、拆除構造物與其所屬設備及改變自然環境之行為,包括建築、土木、水利、環境、交通、機械、電氣、化工及其他經主管機關認定之工程。
本法所稱財物,指各種物品(生鮮農漁產品除外)、材料、設備、機具與其他動產、不動產、權利及其他經主管機關認定之財物。
本法所稱勞務,指專業服務、技術服務、資訊服務、研究發展、營運管理、維修、訓練、勞力及其他經主管機關認定之勞務。
採購兼有工程、財物、勞務二種以上性質,難以認定其歸屬者,按其性質所占預算金額比率最高者歸屬之。

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