Standards for Identifying Small and Medium-sized Enterprises Article 6

An enterprises shall be deemed to be a SME if any of the following is applicable:(1)In the case of a SME which has received guidance for expansion, where after expansion the size of the enterprise exceeds the standards listed in Article 2, such enterprise shall continue to be deemed to be a SME for two years immediately after the date of expansion.(2)In the case of a SME which has received guidance for merger, where after the merger the size of the enterprise exceeds the standards listed in Article 2, such enterprise shall continue to be deemed to be a SME for three years immediately after the date of the merger.(3)Where a guidance agency, guidance system or relevant agency undertakes the provision of collective guidance for SMEs in a given industry, if some of the enterprises exceed the standards listed in Article 2, and if the guidance agency, guidance system or relevant agency determines that there is good reason for providing joint guidance, such enterprises shall be deemed to be SMEs during the period of collective guidance.
中文原文 中小企業認定標準第6條
具有下列情形之一者,視同中小企業:
一、中小企業經輔導擴充後,其規模超過第二條所定基準者,自擴充之日起,二年內視同中小企業。
二、中小企業經輔導合併後,其規模超過第二條所定基準者,自合併之日起,三年內視同中小企業。
三、輔導機關、輔導體系或相關機構辦理中小企業行業集中輔導,其中部分企業超過第二條所定基準者,輔導機關、輔導體系或相關機構認為有併同輔導之必要時,在集中輔導期間內,視同中小企業。

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