Regulations for Creating Employment Stability for Middle-Aged and Elderly Employees Article 4

If an employer assigns its middle-aged employees or elderly employees to participate in vocational training in view of receiving subsidy from the central competent authority as per Paragraph One of Article 18 of the Act, the training shall be limited to those courses which are open for enrollment and organized by domestic training units.
中文原文 在職中高齡者及高齡者穩定就業辦法第4條
中央主管機關補助雇主依本法第十八條第一項規定,指派所僱用之中高齡者及高齡者參加職業訓練,以國內訓練單位公開招訓之訓練課程為限。

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