Regulations Governing the Handling of Mail Article 47
When a mail item is addressed to or addressed care of an institution, school, company, store, organization, office, etc. (hereinafter called institution or organization) or its person-in-charge, its employees or residents, then delivery shall be made to the address of the institution or organization.When a branch office of an institution shares premises with its headquarters, mail items addressed to the branch office may be delivered to its headquarters.When a mail item is addressed to an institution, the mail item may be delivered to the mail distribution desk or mailing center of the institution.In the event that the mail distribution desk or mailing center refuses to accept an item of registered mail, Chunghwa Post may notify the addressee to pick it up at the post office.
中文原文 郵件處理規則第47條
郵件以機關、學校、公司、行號、團體、事務所或其他機構（以下簡稱機關或機構）或其負責人、員工、居住人為收件人或寄由其轉交者，均以其機關或機構為其收件地址。
前項機關或機構之分支機關或機構，與本機關或總機構設在同一處所時，其郵件得交與本機關或總機構。
郵件以其機關或機構之地址為收件地址者，得交與機關或機構內之接收郵件人員或郵件收發處。
接收郵件人員或郵件收發處拒收掛號郵件時，通知收件人至郵局領取。
前項機關或機構之分支機關或機構，與本機關或總機構設在同一處所時，其郵件得交與本機關或總機構。
郵件以其機關或機構之地址為收件地址者，得交與機關或機構內之接收郵件人員或郵件收發處。
接收郵件人員或郵件收發處拒收掛號郵件時，通知收件人至郵局領取。