Enforcement Rules of the Civil Service Training and Continuing Education Act Article 22

The copyright for a research report written by a civil servant participating in a full-time continuing education program as referred to in the previous article shall be assigned to a public juristic entity subordinate to the employing agency (organization) or school; furthermore, the employing agency (organization) or school shall be the managing agency of said copyright.
中文原文 公務人員訓練進修法施行細則第22條
各機關(構)學校應約定前條全時進修人員報告之著作財產權,歸屬於各機關(構)學校隸屬之公法人,並以各機關(構)學校為管理機關。

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