3% of the total employees hired by FTZ enterprises shall be indigenous people.
Enterprises failing to meet the quota as prescribed in the preceding paragraph shall deposit the total minimum wages of the number difference to the Council of Indigenous Peoples’ Special Employment Fund Account as employment substitution payment.
Business hiring a number of indigenous people exceeding the regulated percentage shall be rewarded. The competent authority shall work with the Council of Indigenous Peoples to establish the rewarding measures.

The recruitment conditions, professions, numbers, hiring and administration of foreigners employed by FTZ enterprises in Airport Park shall comply with the Employment Services Act and the Act for the Establishment and Management of Free Ports. The service industries may not hire foreign or Mainland Chinese blue-collar laborers.

Foreigners intending to undertake business activities inside Airport Park may apply through an Airport Park Enterprise to Airport Corporation for permission from the visa authority and acquire visas when arriving in the Republic of China.
Airport Park enterprises applying on behalf of foreigners as prescribed in the preceding paragraph shall guarantee that the applicants will only undertake the activities permitted during their stay in Airport Park.

Profit-seeking enterprises, which engage only in preliminary or auxiliary business activities in the Republic of China (ROC) by the enterprises themselves or delegate free-trade-zone (FTZ) enterprises in Airport Park to purchase, import, store, or deliver products in FTZs and are reviewed and approved by the FTZ management authority shall be exempted from profit-seeking enterprise income tax on the income from selling such products.
The regulations governing the scope of preliminary or auxiliary business activities; purchase, import, storage, or delivery of products; application conditions, the approved application period, application procedures, approval, abolishment, and other relevant requirements specified in the preceding paragraph shall be prescribed by the competent authority (MOTC) in consultation with the Ministry of Finance.
The profit-seeking enterprise income tax exemption stipulated in paragraph 1 shall remain in effect until 31st December 2042.
Paragraph 1 and paragraph 2 promulgated on 28th December 2018 shall enter into force from the profit-seeking enterprise income tax return for the year 2019.
For cases which have been approved in accordance with paragraph 1 prior to the promulgation of this Article on 28th December 2018, the approved application period shall end by 31st December 2021.
For cases which have been applied but not been approved prior to the promulgation of this Article on 28th December 2018, the income tax exemption for the year 2018 and the previous years shall be applicable to paragraph 1 prior to the promulgation; the income tax exemption for the year 2019 and following years shall be applicable to paragraph 1 after the promulgation.