Enforcement Rules of the Labor Standards Act Article 23-1

When the holidays mentioned in Article 37 of this Act fall on regular holidays or rest days, a deferred day off will be granted. However, leaves granted which are specified in Article 37 of this Act shall not be included.The deferred day off mentioned in the preceding paragraph is to be made by consultation between employers and employees.
中文原文 勞動基準法施行細則第23-1條
本法第三十七條所定休假遇本法第三十六條所定例假及休息日者,應予補假。
但不包括本法第三十七條指定應放假之日。
前項補假期日,由勞雇雙方協商排定之。

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