Enforcement Rules of the Labor Insurance Act Article 51
The intended crime as referred to in Article 26 of the Act shall be applied to the final judgment of a judicial department or military juridical department.
中文原文 勞工保險條例施行細則第51條
本條例第二十六條所稱故意犯罪行為，以司法機關或軍事審判機關之確定判決為準。