Enforcement Rules of Labor Union Act Article 2

Factories and sites referred to in Subparagraph 1, Paragraph 1 to Article 6 of the Act are those workplaces with independent personnel, budget and accounting systems, and are entitled to apply for factory, business or commerce registration according to related statutes.The independent personnel, budget and accounting systems referred to the preceding paragraph shall meet the following requirements:1. The right to hire and dismiss workers of the workplace.2. Planning and executing its own budget.3. Establishing its own accounting unit and account to calculate its gains, losses and deficits.Business entities referred to in Subparagraph 1, Paragraph 1 to Article 6 of the Act are those institutes, legal persons or groups which are employing workers to do the work.
中文原文 工會法施行細則第2條
本法第六條第一項第一款所稱廠場,指有獨立人事、預算會計,並得依法辦理工廠登記、公司登記、營業登記或商業登記之工作場所。
前項所定有獨立人事、預算及會計,應符合下列要件:
一、對於工作場所勞工具有人事進用或解職決定權。
二、編列及執行預算。
三、單獨設立會計單位,並有設帳計算盈虧損。
本法第六條第一項第一款所稱事業單位,指僱用勞工從事工作之機構、法人或團體。

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