Regulations on the Guidance and Incentives by the National Communications Commission to Affiliated Companies of Competent Business Entities for Hiring People with Disabilities Article 3

The business entities mentioned in these Regulations refer to the entities whose operated business has been permitted or authorized by the competent authority; the affiliated companies mentioned refer to business entities holding at least one-third of the total number of outstanding voting shares or of the total capital of said company and investing an amount of at least NT$500,000 in the affiliated company mentioned in Paragraph 1, Article 38-1 of the Act.When calculating the combined fixed employee number in accordance with Paragraph 1, Article 38-1 of the Act, business entities shall apply from the labor competent authority of the special municipality, county, or city government for combined calculation of number of people with disabilities employed after the competent authority has recognized said affiliated company in accordance with the regulations in the previous paragraph.
中文原文 國家通訊傳播委員會輔導及獎勵主管事業機構成立關係企業僱用身心障礙者辦法第3條
本辦法所稱事業機構,指其經營之業務經主管機關許可或特許之機構;所稱關係企業,指事業機構持有他公司有表決權之股份總數或資本總額三分之一以上,且投資本法第三十八條之一第一項所稱關係企業之他公司金額達新臺幣五十萬元以上者。
事業機構依本法第三十八條之一第一項合併計算定額進用人數時,應經主管機關依前項規定認定其關係企業後,再向各直轄市、縣(市)政府勞工主管機關申請合併計算僱用身心障礙者人數。

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