Enforcement Rules for the Act Governing Relations between Peoples of the Taiwan Area and the Mainland Area Article 12

Employers employing People of the Mainland Area as referred to in Paragraph 1 of Article 13 of the Act shall refer to those employers permitted under Article 11 of the Act by Ministry of Labor to employ People of the Mainland Area for the work prescribed in Subparagraphs 8 through 10 of Paragraph 1 of Article 46 of the Employment Service Law.
中文原文 臺灣地區與大陸地區人民關係條例施行細則第12條
本條例第十三條第一項所稱僱用大陸地區人民者,指依本條例第十一條規定,經勞動部許可僱用大陸地區人民從事就業服務法第四十六條第一項第八款至第十款規定工作之雇主。

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