財政部民國108年10月28日台財稅字第10800648790號

核釋「外國專業人才延攬及僱用法」第9條規定，因工作而首次核准在我國居留之適用要件

MINISTRY OF FINANCE Order is hereby given, for the interpretive rule pursuant to Article 9 of "Act for the Recruitment and Employment of Foreign Professionals", which stipulates application conditions for foreigners who have been approved for the first time to reside in the State for the purpose of work