Prison Act Article 34

Prison work types shall include work run by the prison, processing work consigned to the prison, work contracted to the prison, designated work outside prison, or other works.The business plan for work operations specified in the preceding paragraph shall be submitted to the supervisory authority for approval.
中文原文 監獄行刑法第34條
監獄作業方式,以自營、委託加工、承攬、指定監外作業或其他作業為之。
前項作業之開辦計畫及相關契約,應報經監督機關核准。

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