Enforcement Rules of the Government Procurement Act Article 36

For a part of the qualification requirements with which a tenderer shall meet, the tenderer may submit in lieu a subcontractor's qualification for the part to be subcontracted, provided that it has been specified in the tender documentation that the tenderer is permitted to do so.The subcontractor and the subcontracted part prescribed in the preceding paragraph shall not be changed after contract award, unless it is necessary to do so under special circumstances and at the entity's approval. In such event, the qualification owned by the new subcontractor shall not be inferior to that of the original subcontractor.
中文原文 政府採購法施行細則第36條
投標廠商應符合之資格之一部分,得以分包廠商就其分包部分所具有者代之。
但以招標文件已允許以分包廠商之資格代之者為限。
前項分包廠商及其分包部分,投標廠商於得標後不得變更。
但有特殊情形必須變更者,以具有不低於原分包廠商就其分包部分所具有之資格,並經機關同意者為限。

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