Regulations Governing the Determination Criteria and Inspection of No Harm to Mental and Physical Health in Article 45 of the Labor Standards Act Article 2

Employers or those accepting labor requesting the following persons to engage in labor (hereinafter referred to as "workers") shall apply for permit according to the Regulations:1.Employed workers who have not graduated from junior high school and who are under the age of fifteen;2.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.
中文原文 勞動基準法第四十五條無礙身心健康認定基準及審查辦法第2條
雇主或受領勞務者使下列人員從事勞動(以下簡稱工作者),應依本辦法申請許可:
一、國民中學未畢業,且未滿十五歲受僱從事工作者。
二、未滿十五歲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,且未具勞僱關係之工作者。

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