Factory Management and Counseling Act Article 20
A factory shall report the closing of its business activities to the competent authority; otherwise, the competent authority may cancel its factory registration at its own discretion.A factory shall be deemed closed under any of the following circumstances:1. There are facts sufficient to establish that the factory has voluntarily stopped its operation for over one (1) year.2. The major production equipment of the factory has been moved and it has been confirmed by the competent authority that there is no manufacturing or processing activities.
中文原文 工廠管理輔導法第20條
工廠歇業者，應申報主管機關，未申報者，由主管機關逕為廢止其工廠登記。
工廠有下列情形之一者，視同歇業：
一、有事實足以認定工廠自行停工超過一年。
二、工廠主要生產設備已搬遷，經主管機關認定無製造、加工之事實。
工廠有下列情形之一者，視同歇業：
一、有事實足以認定工廠自行停工超過一年。
二、工廠主要生產設備已搬遷，經主管機關認定無製造、加工之事實。