The Privatization of Government-Owned Enterprises Act Article 12
When a government-owned enterprise is privatized through selling its shares, a specific amount of shares shall be set aside for the employees to subscribe on a favorable term and preemptive basis. Regulations governing such matters shall be drawn up by the competent authority in charge of the enterprises and submitted to the Executive Yuan for approval.
中文原文 公營事業移轉民營條例第12條
公營事業移轉民營出售股份時，保留一定額度之股份，供該事業之從業人員優惠優先認購；其辦法，由事業主管機關擬訂，報請行政院核定之。