Act for Development of Small and Medium Enterprises Article 2
The term "small and medium enterprises" used in this Act shall refer to the enterprises which have completed the company, limited partnership or business registrations by law and have conformed to the standards for identifying small and medium enterprises.The standards referred to in the preceding paragraph shall be prescribed by the central competent authority according to the amounts of capitals and the numbers of regular employees, etc.Other government authorities, which administer small and medium enterprise assistance and guidance may, in accordance with their respective operational requirements, prescribe separate standards with loose requirements for objects of assistance and guidance.
中文原文 中小企業發展條例第2條
本條例所稱中小企業，指依法辦理公司、有限合夥或商業登記，合於中小企業認定標準之事業。
前項認定標準，由中央主管機關按資本額、經常僱用員工數等定之。
其他機關為辦理中小企業輔導業務，得就業務需要，另定標準，放寬輔導對象。
前項認定標準，由中央主管機關按資本額、經常僱用員工數等定之。
其他機關為辦理中小企業輔導業務，得就業務需要，另定標準，放寬輔導對象。