Enforcement Rules of the Labor Inspection Act Article 24

Workplaces referred to in Article 26 to 28 of the Act mean for the duration of the labor contract when laborers carry out work services to fulfill the terms of the contract, places where the person who accepts the employer or the interim employer’s direction to handle related laborer affairs can direct and manage.
中文原文 勞動檢查法施行細則第24條
本法第二十六條至第二十八條所稱工作場所,指於勞動契約存續中,勞工履行契約提供勞務時,由雇主或代理雇主指示處理有關勞工事務之人所能支配、管理之場所。

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