Chapter 10 Supplemental Provision
Article 82
（Exceptions for small-scale businesses）
This Law may not necessarily apply to small-businesses such as partnerships or sole proprietorships.
The standards for the small-sized partnerships or sole proprietorships referred to in the preceding paragraph must be reported to the Executive Yuan for approval by the Central Competent Authority taking into consideration the economic situation in the municipalities under direct jurisdiction of the Central Government and counties (cities).
Supplementary Provisions
Article 83
（Effective Date）
This Law shall become effective from the date of issuance.
The articles of this Law amended on May 30, 2014, and shall be enforced from January 1, 2016. But a business entity may voluntarily adopt these regulations since January 1, 2014.