Middle-aged and Elderly Employment Promotion Act Article 26

The competent authority shall assist the unemployed middle aged and senior persons and elderly persons in employment and provide relevant employment assistance and measures, and may provide relevant allowance, subsidization or grants.
中文原文 中高齡者及高齡者就業促進法第26條
主管機關對於失業之中高齡者及高齡者,應協助其就業,提供相關就業協助措施,並得發給相關津貼、補助或獎助。

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