Regulations Governing the Employment of Foreigners by Elementary and Secondary Experimental Education Schools and Institutions Article 18
The provisions of these Regulations apply, mutatis mutandis, if a school or an institution employs a resident of Hong Kong or Macau to engage in the work referred to in the provisions of Paragraph 1 of Article 2 within the Taiwan Area.
中文原文 高級中等以下實驗教育學校及機構聘僱外國人辦法第18條
學校、機構聘僱香港或澳門居民在臺灣地區從事第二條第一項規定之工作，準用本辦法之規定。