Regulations Governing Educational Institutions at All levels Applying for Work Permits for Foreign Teachers and Their Administration Article 15
The provisions of these Regulations apply, mutatis mutandis, when educational institutions employ residents of Hong Kong or Macao to engage in the work specified in the subparagraphs of Article 3 in the Taiwan Area.
中文原文 各級學校申請外國教師聘僱許可及管理辦法第15條
學校聘僱香港或澳門居民在臺灣地區從事第三條各款工作，準用本辦法之規定。