Regulations Governing Appointment of Independent Directors and Compliance Matters for Public Companies Article 8

Where a company that has created independent director positions under the Act has also created managing director positions on the board of directors, the managing directors shall include not less than one independent director member, and not less than one-fifth of the managing director seats shall be held by independent directors.
中文原文 公開發行公司獨立董事設置及應遵循事項辦法第8條
依本法設置獨立董事之公司,董事會設有常務董事者,常務董事中獨立董事人數不得少於一人,且不得少於常務董事席次五分之一。

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