Foreigners who are employed by a sports trainer specified in the provisions of Subparagraph 5, Paragraph 1 of Article 46 in this Act shall have one of the following qualifications:
1. Holding a national sports coach certificate issued by the National Sports Association.
2. Having more than two (2) years’ practical experience as former sports coach and being recommended by the national (international) individual sports association (federation).
3. Holding a qualified lecturer certificate for coaching seminars issued and recommended by his/her country’s International individual sports association.
4. Having the ability to demonstrate sports action and being recommended by his/her country’s International individual sports association..
5. Having expertise in athletics and aiming to promote the development of domestic sport, or in special circumstances that are identified by the Central Competent Authority after consulting with the central business purpose authorities.

Foreigners who are employed and engaged in athletic workspecified in Subparagraph 5 of Paragraph 1 of Article 46 of this Act shall have one of the following qualifications:
1. An athlete who has participated in an international or national sports competition and holds a supporting document;
2. Having actual work experience in athletics for more than a year and being recommend by national (international) individual sports association (federation);
3. Having expertise in athletics and aiming to promote the development of domestic sport, or in special circumstances that are identified by the Central Competent Authority after consulting with the central business purpose authorities.

Employers must qualify as one of the following when hiring foreigners for the work stipulated in the previous two Articles:
1. Schools.
2. Government agencies (institutions) or administrative corporation.
3. Non-profit sports groups.
4. Companies that are involved in physical educations, sports and related businesses.
5. Companies or organizations that participate in the sports competitions and games organized by national sports federations or associations, with certificates proving participation.

Foreigners who are engaged in the arts and performing arts prescribed in Subparagraph 6 of Paragraph 1 of Article 46 of this Act shall present a recommendation or certificate issued by the official organ of the country file. However, in the event of special circumstances, this requirement might be waived to foreigners who are identified by a project which is determined after the Central Competent Authority in consultation with the central relevant competent authorities.

Employers who employ foreigners mentioned in the preceding Article shall fall into one of the following categories:
1. Schools, public social education and cultural institutions.
2. Tourist hotels.
3. Tourism and leisure industry.
4. Performing arts industry.
5. Cultural and educational foundation.
6. Performing Arts groups, academic culture or art groups.
7. Publishing industry.
8. Film industry.
9. Wireless, cable or satellite radio and television industry.
10. Arts and literature service industry.
11. Government agencies (institutions) or administrative corporation.
12. Foreign embassies, institutions and international organizations in Taiwan.