Government Scientific and Technological Research and Development Results Ownership and Utilization Regulation Article 3

Where the funding agency funds, commissions, invests fund or a public research agency (organization) duly provides R&D budgets for science and technology R&D, the results so yielded through such R&D efforts belong to the R&D implementing unit unless the funding agency officially recognizes that the results should belong to the nation. Income derived from R&D results shall be handled as specified in Article 17 through Article 19.Regarding the ownership, management and utilization of the relevant R&D results mentioned in the preceding paragraph, the funding agency and the R&D implementing unit should expressly specify in writing upon execution of the contract.
中文原文 政府科學技術研究發展成果歸屬及運用辦法第3條
資助機關補助、委託、出資或公立研究機關(構)依法編列科學技術研究發展預算所進行之科學技術研究發展所獲得之研發成果,除經資助機關認定歸屬國家所有者外,歸屬執行研究發展之單位所有。
其研發成果之收入,應依第十七條至第十九條規定辦理。
前項有關研發成果之歸屬、管理及運用,資助機關與執行研究發展之單位,應於訂約時,以書面為之。

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