Regulations of the Examination of Occupational Injuries and Diseases of the Labor Occupational Accident Insurance Article 16
The injuries caused to the insured person by the accidents occurring on the way there and back for having meals out of the workplace during the break hour on working days, or during overtime work or on-duty insofar as the employer doesn’t require him/her to have meals at the workplace compulsorily, shall be defined as occupational injuries.
中文原文 勞工保險被保險人因執行職務而致傷病審查準則第16條
被保險人於工作日之用餐時間中或為加班、值班，如雇主未規定必須於工作場所用餐，而為必要之外出用餐，於用餐往返應經途中發生事故而致之傷害視為職業傷害。