Gender Equality in Employment Act Article 31
After employees or applicants make prima facie statements of the discriminatory treatment, the employers shall shoulder the burden to prove the non-sexual or non-sexual-orientation factor of the discriminatory treatment, or the specific sexual factor necessary for the employees or the applicants to perform the job.
中文原文 性別工作平等法第31條
受僱者或求職者於釋明差別待遇之事實後，雇主應就差別待遇之非性別、性傾向因素，或該受僱者或求職者所從事工作之特定性別因素，負舉證責任。