Middle-aged and Elderly Employment Promotion Act Article 30

If the employer hires elderly persons who have been retired pursuant to laws to pass down their professional skills and experience, the central competent authority may provide subsidization.
中文原文 中高齡者及高齡者就業促進法第30條
雇主僱用依法退休之高齡者,傳承其專業技術及經驗,中央主管機關得予補助。

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