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Standards for Identifying Small and Medium-sized Enterprises
1.中華民國八十年十一月二十五日經濟部（80）經企字第 059364 號令訂 定發布全文 5 條 中華民國八十年十月十九日行政院（80）台經字第 33054 號函核定 2.中華民國八十四年九月二十七日經濟部（84）經企字第 84029087 號令 修正發布 中華民國八十四年九月四日行政院（84）台經字第 32284 號函核定 3.中華民國八十九年五月三日經濟部（89）經企字第 89340202 號令修正 發布第 2 條條文 4.中華民國九十四年七月五日經濟部經企字第 09400561550 號令修正發 布全文 7 條；並自發布日施行 5.中華民國九十八年九月二日經濟部經企字第 09800639470 號令修正發 布第 2、6 條條文 6.中華民國一百零四年三月三十日經濟部經企字第 10404601530 號令修 正發布第 2、4 條條文 7.中華民國一百零九年六月二十四日經濟部經企字第 10904602890 號令 修正發布第 2、5 條條文；刪除第 4 條條文 8.中華民國一百十三年十一月二十七日經濟部經企字第 11354001110 號 令修正發布第 2 條條文
資料來源：全國法規資料庫（ChOrder.json，版本 2026/7/24 上午 12:00:00）・政府資料開放授權
The Standards have been drawn up in accordance with the provisions of Paragraph 2, Article 2 of the Small and Medium-sized Enterprise Development Statute (hereinafter referred to as the " Statute").
The term “small and medium-sized enterprise (SME)” as referred to under the Standards shall mean an enterprise which has completed company registration, limited partnership registration or business registration in accordance with relevant laws, and whose paid-in capital or capital contribution is no more than NT$100 million, or which hires fewer than 200 regular employees.
The term "small-scale enterprise" as used in Paragraph 2, Article 4 of the Statute shall mean a SME with less than 5 regular employees.
（Deleted）
The number of regular employees under the Standards refers to the average monthly number of insured employees that an enterprise has registered with the Bureau of Labor Insurance, Ministry of Labor in the most recent 12 months.
1An enterprises shall be deemed to be a SME if any of the following is applicable:
2(1)In the case of a SME which has received guidance for expansion, where after expansion the size of the enterprise exceeds the standards listed in Article 2, such enterprise shall continue to be deemed to be a SME for two years immediately after the date of expansion.
3(2)In the case of a SME which has received guidance for merger, where after the merger the size of the enterprise exceeds the standards listed in Article 2, such enterprise shall continue to be deemed to be a SME for three years immediately after the date of the merger.
4(3)Where a guidance agency, guidance system or relevant agency undertakes the provision of collective guidance for SMEs in a given industry, if some of the enterprises exceed the standards listed in Article 2, and if the guidance agency, guidance system or relevant agency determines that there is good reason for providing joint guidance, such enterprises shall be deemed to be SMEs during the period of collective guidance.
The Standards shall come into effect on the date of promulgation.