Enforcement Rules of the Detention Act Article 21

Detention centers may be contracted to perform labor or production services for public or private agencies (institutions), legal entities, organizations, or individuals in accordance with Article 27 of the Act and applicable regulations.
中文原文 羈押法施行細則第21條
看守所得依本法第二十七條及相關法令規定,承攬公、私立機關(構)、法人、團體或個人之勞務或成品產製。

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