Gender Equality in Employment Act Article 6

(Ⅰ)For the purpose of promoting gender equality in employment, the competent authorities at the municipal, country (city) government level shall prepare and earmark necessary budgets to provide various occupational training, employment service and reemployment training programs for them. During these training and service periods, child care, elder care and other related welfare facilities shall be set up or provided for female employment.(Ⅱ)The Central Competent Authority may subsidize the expenses for those competent authorities at the municipal, country (city) government level that have provided occupational training, employment service and reemployment training programs, and set up or provide child care, elder care and other related welfare facilities during those training and service periods mentioned in the preceding Paragraph.
中文原文 性別工作平等法第6條
直轄市及縣(市)主管機關為婦女就業之需要應編列經費,辦理各類職業訓練、就業服務及再就業訓練,並於該期間提供或設置托兒、托老及相關福利設施,以促進性別工作平等。
中央主管機關對直轄市及縣(市)主管機關辦理前項職業訓練、就業服務及再就業訓練,並於該期間提供或設置托兒、托老及相關福利措施,得給予經費補助。

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