Regulations for Qualification and Service of Senior Citizens Welfare Service Providers Article 97
Institution-base rehabilitation service providers shall place full-time or contract physical therapists (assistants) or occupational therapists (assistants), and may combine with medical care institutions, physical therapy institutions, or occupational therapy institutions to provide services; and shall equip with necessary facilities and equipment.Physical therapist (assistant) or occupational therapist (assistant) set forth in the previous paragraph shall practice according to the diagnosis, notes, or advice issued by a physician.
中文原文 老人福利服務提供者資格要件及服務準則第97條
機構式復健服務提供單位應置專任或特約物理治療師（生）或職能治療師（生），必要時並得結合醫療機構、物理治療所或職能治療所等單位；並配備必要之設施設備。
前項物理治療師（生）或職能治療師（生）執行業務，應依醫師開具之診斷、照會或醫囑為之。
前項物理治療師（生）或職能治療師（生）執行業務，應依醫師開具之診斷、照會或醫囑為之。