Government Scientific and Technological Research and Development Results Ownership and Utilization Regulation Article 18
If the R&D implementing unit bears responsibility for management and utilization of R&D results, a certain percentage of income derived from management and utilization must be allotted to the inventor. If the funding agency bears responsibility for management and utilization, a certain percentage must be allotted to the inventor and to the R&D implementing unit.
中文原文 政府科學技術研究發展成果歸屬及運用辦法第18條
研發成果由執行研究發展之單位負管理及運用之責者，其管理或運用所獲得之收入，應將一定比率分配研發成果創作人；由資助機關負管理及運用之責者，應將一定比率分配研發成果創作人及執行研究發展之單位。