勞動部民國104年4月8日勞動發管字第10405039351號

核釋「外國人從事就業服務法第四十六條第一項第一款至第六款工作資格及審查標準」第39條第4款所定對國內經濟發展有實質貢獻，或因情況特殊，經中央主管機關會商中央目的事業主管機關專案認定者，指雇主為符合創業拔萃方案「具創新能力之新創事業認定原則」之僑外資事業，並檢具依我國「公司法」或「商業登記法」設立未滿5年及符合相關資格之證明文件，自即日生效

MINISTRY OF LABOR Order is hereby given, for the interpretive rule in pursuant to Subparagraph 4, Article 39 of "Qualifications and Criteria Standards for Foreigners Undertaking the Jobs Specified under Subparagraph 1 to 6, Paragraph 1, Article 46 of the Employment Service Act" which stipulates that the employer shall be a business entity invested by overseas Chinese or foreigners qualified the principles for recognizing the innovation capabilities of newly established enterprises in HeadStart Taiwan Project and provide the verifying documents for the establishment less than 5 years and relevant documents based on "Company Act" or "Business Registration Act" (interpretive rule becomes effective from 8th, April 2015)