Lifelong Learning Act Article 18
Governments at all levels shall vigorously promote the establishing of study systems for their employees by government agencies (organizations), educational institutions, public enterprises and institutions, and legally established, incorporated, or registered private institutions and groups, and may provide incentives to those that do so.The study systems referred to in the preceding paragraph may take the form of study leave on full pay, subsidies for expenses, or official leave from work.The regulations governing the recipients, eligibility requirements, procedures, and the forms that the incentives referred to in Paragraph 1 may take, and other matters associated with the incentives referred to in the preceding paragraph shall be prescribed by the competent authority at each level.
中文原文 終身學習法第18條
各級政府應積極推動政府機關（構）、學校、公營事業機構、依法設立、立案或登記之法人及私立機構、團體建立員工學習制度；對於建立員工學習制度者，並得予獎勵。
前項學習制度，得以帶薪、經費補助或公假方式為之。
第一項獎勵對象、條件、程序、方式及其他相關事項之規定，由各級主管機關定之。
前項學習制度，得以帶薪、經費補助或公假方式為之。
第一項獎勵對象、條件、程序、方式及其他相關事項之規定，由各級主管機關定之。