Factories and sites referred to in Subparagraph 1, Paragraph 1 to Article 6 of the Act are those workplaces with independent personnel, budget and accounting systems, and are entitled to apply for factory, business or commerce registration according to related statutes.
The independent personnel, budget and accounting systems　 referred to the preceding paragraph shall meet the following requirements:
1. The right to hire and dismiss workers of the workplace.
2. Planning and executing its own budget.
3. Establishing its own accounting unit and account to calculate its gains, losses and deficits.
Business entities referred to in Subparagraph 1, Paragraph 1 to Article 6 of the Act are those institutes, legal persons or groups which are employing workers to do the work.