The Enforcement Rules of the Prison Act Article 25
Prisons may contract public or private authorities (institutions), organizations or individuals for labor services or production of finished products in accordance with Article 34 of the Act and applicable legislations.
中文原文 監獄行刑法施行細則第25條
監獄得依本法第三十四條及相關法令規定，承攬公、私立機關（構）、團體或個人之勞務或成品產製。