An expatriate to be hired to serve as a director or manager of a business invested or established by overseas Chinese or foreigner(s) and approved by the Government of the Republic of China, as set forth in Article 46.1.2, shall qualify for one of the following conditions:
1. The expatriate has ever acted as a manager of a company invested in by overseas Chinese or foreigner(s), pursuant to the Statute for Investment by Overseas Chinese, or Statute for Investment by Foreign Nationals, whereas the amount of shares held by or the capital contributed by the overseas Chinese or foreigner(s) exceeds one third (1/3) of the total amount of shares, or the total capital of the business, respectively.
2. The foreigner has ever acted as a manager of a foreign branch company.
3. The foreigner has ever acted as a representative of a representative office, approved by the central industry competent authorities.
4. The foreigner has ever acted as the deputy director or manager or the equivalent position in the start-up business recognized as capable of innovation in accordance with the Article 6.2. authority concerned at the central government level.
If the number of expatriates to be hired by the employer pursuant to the preceding Paragraph 1 to 3 exceeds one (1), the qualifications of the expatriates and the employer, or other qualifications thereof shall conform to provisions set forth in Chapter 2.
If the number of expatriates to be hired by the employer pursuant to the preceding Paragraph 4 exceeds one (1), the wages or remuneration of the expatriates shall not be lower than the amount published by the central competent authority set forth in the Article 8.
The provisions referred to in the preceding three paragraphs shall apply to a foreigner to be hired by a Mainland China branch company or representative office to act as a manager of the company.

The employer who is to hire a foreigner specified in the preceding Article shall meet one of the following requirements:
1. Established for less than one (1) year, and its paid-up capital or working capital in Taiwan has reached five hundred thousand (500,000) New Taiwan Dollars and above, or average turnover, actual import and export revenue, or commission has reached three million (3,000,000) New Taiwan Dollars, five hundred thousand (500,000) United States Dollars and above, or two hundred thousand (200,000) United States dollars and above, respectively.
2. Established for more than one (1) year, and its average turnover, actual import and export revenue, or commission in the most recent year or for the past three (3) years has reached no less than three million (3,000,000) New Taiwan Dollars, five hundred thousand (500,000) United States dollars, or two hundred thousand (200,000) United States dollars, respectively.
3. Whereas the employer is a representative office of a foreign company, whose establishment has been approved by the authority concerned at the central government level, with actual performance records in Taiwan, provided that no such performance records are needed, if it has been established for less than one year.
4. The employer has made substantial contribution to the domestic economic development. Alternatively, he, she, or it has a special circumstance that is treated as a special case by the central competent authority after consultation with the authority concerned at the central government level.

Foreigner spouses, who come with the foreigners employed in works provided in Subparagraphs 1 to 6 of Paragraph 1 of Article 46 in this Act and are engaged in part time work specified in Article 38, shall not receive hourly wages or incomesless than the amount approved by the central competent authority in accordance with Article 8.
Employers who apply for the employment of the spouses mentioned in the preceding paragraph to engage in the work are not subject to the restrictions of the amount of paid-up capital, turnover, actual import and export revenue, agency commission and working capital in Taiwan set forth in the preceding Subparagraphs 1 and 2. .
The application for working period permission made by foreigner spouse of foreigner according to the provisions of Paragraph 1,shall not exceed the allowable period of foreigners concerned.