Standards for Identifying Small and Medium-sized Enterprises Article 2
The term “small and medium-sized enterprise (SME)” as referred to under the Standards shall mean an enterprise which has completed company registration, limited partnership registration or business registration in accordance with relevant laws, and whose paid-in capital or capital contribution is no more than NT$100 million, or which hires fewer than 200 regular employees.
中文原文 中小企業認定標準第2條
本標準所稱中小企業，指依法辦理公司、有限合夥或商業登記，實收資本額或出資額在新臺幣一億元以下，或經常僱用員工數未滿二百人之事業。