Enforcement Rules of the Labor Inspection Act Article 27

Firecrackers and fireworks manufacturing factories referred to in Article 26 Paragraph 1 subparagraph 3 of the Act mean factories that use chlorate, perchlorate, nitrate, sulfur, sulfide, phosphide, charcoal powder, metal powder and other raw materials to manufacture firecracker and firework related products; workplaces that manufacture gunpowder mean workplaces where chemical substances are used to produce explosive products.
中文原文 勞動檢查法施行細則第27條
本法第二十六條第一項第三款所稱爆竹煙火工廠,係指利用氯酸鹽類、過氯酸鹽類、硝酸鹽類、硫、硫化物、磷化物、木炭粉、金屬粉末及其他原料製造爆竹煙火類物品之工廠;火藥類製造工作場所,係指從事以化學物質製造爆炸性物品之工作場所。

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