Labor Standards Act Article 45
(Ⅰ)No employer shall employ any person under the age of fifteen. This does not apply if the person has graduated from junior high school or the nature and environment of the work have been determined and authorized by the competent authority that no harm will result to the worker's mental and physical health.(Ⅱ)Provisions in child labor regulations shall apply, mutatis mutandis, to the employee of the preceding Paragraph.(Ⅲ)The Central Competent Authority shall stipulate the determination criteria, review procedures, and other measures governing the complying matters for determining the nature and environment of the work that will not do any harm to the worker's mental and physical health stated in the first paragraph based on factors such as the worker's age, nature of work, and the length of compulsory education received.(Ⅳ)For persons under the age of fifteen providing labor service to a third party through others, or directly providing labor service to receive remuneration with no employment relationship, the provision stated in the preceding Paragraph and child labor protection regulations shall apply, mutatis mutandis.
中文原文 勞動基準法第45條
雇主不得僱用未滿十五歲之人從事工作。
但國民中學畢業或經主管機關認定其工作性質及環境無礙其身心健康而許可者，不在此限。
前項受僱之人，準用童工保護之規定。
第一項工作性質及環境無礙其身心健康之認定基準、審查程序及其他應遵行事項之辦法，由中央主管機關依勞工年齡、工作性質及受國民義務教育之時間等因素定之。
未滿十五歲之人透過他人取得工作為第三人提供勞務，或直接為他人提供勞務取得報酬未具勞僱關係者，準用前項及童工保護之規定。
但國民中學畢業或經主管機關認定其工作性質及環境無礙其身心健康而許可者，不在此限。
前項受僱之人，準用童工保護之規定。
第一項工作性質及環境無礙其身心健康之認定基準、審查程序及其他應遵行事項之辦法，由中央主管機關依勞工年齡、工作性質及受國民義務教育之時間等因素定之。
未滿十五歲之人透過他人取得工作為第三人提供勞務，或直接為他人提供勞務取得報酬未具勞僱關係者，準用前項及童工保護之規定。