Employment Service Act Article 23
(Ⅰ)In response to significant unemployment caused by economic recession, the Central Competent Authority may: encourage employers to engage in negotiations with labor unions or workers to reduce working hours, adjust wages, or conduct educational training programs; enhance vocational training programs or implement necessary measures to create temporary job opportunities based on actual needs; subsidize enterprise start-up loan interests and, if necessary, provide relevant allowances or benefits to promote employment.(Ⅱ)The Central Competent Authority shall issue regulations governing the application requirements, scope, procedures, duration, financial sources, and other relevant aspects concerning the subsidies, allowances, and benefits mentioned in Paragraph 1.
中文原文 就業服務法第23條
中央主管機關於經濟不景氣致大量失業時，得鼓勵雇主協商工會或勞工，循縮減工作時間、調整薪資、辦理教育訓練等方式，以避免裁減員工；並得視實際需要，加強實施職業訓練或採取創造臨時就業機會、辦理創業貸款利息補貼等輔導措施；必要時，應發給相關津貼或補助金，促進其就業。
前項利息補貼、津貼與補助金之申請資格條件、項目、方式、期間、經費來源及其他應遵行事項之辦法，由中央主管機關定之。
前項利息補貼、津貼與補助金之申請資格條件、項目、方式、期間、經費來源及其他應遵行事項之辦法，由中央主管機關定之。