Enforcement Rules of Gender Equality in Employment Act Article 3

The nature of work only suitable to a specific gender referred to in Article 7 of the Act shall mean a work that cannot be accomplished or cannot be possibly accomplished by the applicants or employees of a specific gender.
中文原文 性別工作平等法施行細則第3條
本法第七條但書所稱工作性質僅適合特定性別者,指非由特定性別之求職者或受僱者從事,不能完成或難以完成之工作。

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