Attorney Regulation Act Article 132
An attorney or a foreign legal affairs attorney may employ a non-citizen to carry out his/her duties as a paralegal or a counsellor. The requirements for a permit of such employment, period of such permit, cancellation of such permit and other administrative matters associated with such employment shall be formulated by the Ministry of Justice in association with the Ministry of Labor.
中文原文 律師法第132條
律師或外國法事務律師得聘僱外國人從事助理或顧問性質之工作；其許可之條件、期限、廢止許可及管理等事項之辦法，由法務部會同勞動部定之。