Trade Secrets Act Article 4

Where one provides funding and contracts another to conduct research or development that constitutes a trade secret, the ownership of the trade secret shall be determined by the terms of the contract. If the ownership is not specified in the contract, the trade secret shall belong to the contracted party; however, the contracting party shall be entitled to make use of such trade secret within the contracting party's business.
中文原文 營業秘密法第4條
出資聘請他人從事研究或開發之營業秘密,其營業秘密之歸屬依契約之約定;契約未約定者,歸受聘人所有。
但出資人得於業務上使用其營業秘密。

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