- Work content：Directly engaging in industrial manufacturing products or physical-related work
- Employer qualification：Employers shall meet one of the following circumstances.
- (1) Specific process cases: in line with the provisions stipulated by the Ministry of Labor regarding specific process (i.e. 3K or 3D process) and the associated manufacturing industry.
- (2) New investment cases in Taiwan: Manufacturers and related industries that have set up a new factory with the specific process in the period from 13 March, 2013 to 31 December 2014 and have obtained the documents of factory registration proof of documents stipulated by the Ministry of Labor.
- (3) New investment cases of Taiwanese businessmen returning to Taiwan: Manufacturers who have invested more than 2 years in overseas areas who comply with the specific process and related industries stipulated by the Ministry of Labor, and obtained a factory establishment registration certificate after having completed the new factory establishment within three (3) years after obtaining the Taiwan business people qualification identification document, and its investment amount and estimated number of domestic workers employed meet one of the following conditions：
- Condition 1、the amount of high-tech industry manufacturing investment reaches NT 500 million dollars or more, or other industries manufacturing investment amounted to NT100 million dollars or more.
- Condition 2、the new investment plan book estimates that, after the date of issue of the factory registration certificate, the number of employed domestic workers shall be more than 100 people.