Act Governing the Total Number of Personnel Headcounts of Central Government Agencies Article 7

In the event that duties of agencies are transferred to other agencies or to local governments, relevant personnel shall be transferred accordingly, or they may take retirement, severance in accordance with relevant regulations.In the event that agencies are transformed into non-departmental public bodies or privatized institutions, relevant personnel shall become employees of the new institutions accordingly. Civil servants who refuse such change in employment status shall be reassigned to other agencies with the assistance of relevant superordinate agencies, or they may take retirement, severance in accordance with relevant regulations on the day the said transformation takes place.The rights and interests of personnel who undergo employment transfers in conjunction with the transformation of their agencies, as described in the preceding two paragraphs, shall be handled with in accordance with the Civil Service Appointment Act, the Civil Service Protection Act and other relevant regulations.Up to 20 percent of the personnel headcounts downsized in accordance with Paragraphs 1 and 2 may be reallocated to the relevant second-level agencies by their superordinate first-level agencies in the ensuing annual budget proposals.
中文原文 中央政府機關總員額法第7條
機關業務移撥其他機關或地方政府,現職人員應隨同業務移撥或依相關規定辦理退休、資遣。
機關改制為法人型態或民營化時,現職人員應隨同業務移轉,原機關公務人員不願隨同移轉者,由主管機關協助安置或於機關改制之日,依相關規定辦理退休、資遣。
前二項應隨同業務移撥、移轉之人員,應依公務人員任用法、公務人員保障法及相關法規等處理現職人員之權益問題。
依第一項及第二項規定應精簡之員額,得由一級機關於精簡員額最高百分之二十範圍內,配合次年度預算審查核定分配予該管二級機關運用。

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