Labor Standards Act Article 33

Where the living convenience of the public or other special cause necessitates the adjustment of regular working hours and overtime hours for business (or industries) under Article 3 other than manufacturing and mining in a manner not contemplated in Articles 30 and 32, the local competent authorities, may if necessary, by order permit such adjustment after having consulted both the competent authority with jurisdiction over the business (or industries) and the labor union.
中文原文 勞動基準法第33條
第三條所列事業,除製造業及礦業外,因公眾之生活便利或其他特殊原因,有調整第三十條、第三十二條所定之正常工作時間及延長工作時間之必要者,得由當地主管機關會商目的事業主管機關及工會,就必要之限度內以命令調整之。

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