Regulations on the Work Permit and Administration of Foreign Professionals Engaging in Arts and Performing Arts Article 2

To protect the working rights of citizens of Taiwan and to provide equal opportunities to foreign nationals in the country in a fair and reciprocal manner, the Ministry of Labor (hereinafter “the ministry”) will determine and announce along with the Ministry of Culture a quota of foreign professionals.
中文原文 外國專業人才從事藝術工作許可及管理辦法第2條
為保障國民工作權,並基於國家之平等互惠原則,勞動部(以下簡稱本部)得會商文化部訂定本辦法許可之人數數額,並由本部公告之。

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