Attached is one copy of the Order of the Ministry of Personnel dated September 5, 113, No. 11357408341.

Explanation:
1. In accordance with the case submitted by the Human Resources Department of the Taoyuan City Government to the Ministry of Personnel on September 5, 113, No. 11357408342, and attached is one copy of the original letter.

2. The Ministry of Personnel, with the above order and interpretation, effective from January 1, 114, when calculating the annual leave days for civil servants, the years of service in full-time positions at the listed foundations or enterprises can be counted as civil servant annual leave years of service, with relevant conditions
and recognition standards as follows:
(1) The positions at the listed foundations, enterprises, and their affiliated organizations or institutions are the same as the scope of positions specified in Article 77, Paragraph 1, Subparagraph 2, Items 2 to 4 of the "Act Governing Retirement, Separation, and Survivor Benefits for Civil Servants" (hereinafter referred to as the "Retirement Benefits Act"). Furthermore, according to Article 112 of the Enforcement Rules of the Retirement Benefits Act, competent authorities shall regularly report relevant information of the above-mentioned foundations or enterprises to the Ministry of Personnel. The Ministry of Personnel will compile this into the "Consolidated Table of Government-Funded (Donated) Foundations or Government and its Invested Enterprises" (URL: https://gov.tw/cAX, hereinafter referred to as the "Consolidated Table"), and will periodically announce it in the retirement information section of the Ministry's official website. Therefore, when calculating the annual leave days for civil servants, please refer to the latest announced Consolidated Table of the Ministry.
(2) Regarding the definition of "full-time," in accordance with the Ministry of Personnel's letters dated August 24, 110, No. 11053777382, and October 25, 110, No. 1105396693 (attached to this Government's letters dated August 27, 110, No. 1100215358, and October 27, 110, No. 1100278946), it refers to holding a full-time position with full working hours. Part-time or concurrent positions are not included. The aforementioned "full working hours" shall be determined in accordance with the provisions on working hours in the "Labor Standards Act" or applicable personnel regulations. If civil servants have years of service at foundations or enterprises listed in the Consolidated Table, they must also meet the nature of "full-time" before their annual leave years of service can be combined. Therefore, relevant supporting documents must be provided for individual cases to enable agencies to accurately determine eligibility.

3. Furthermore, regarding the handling of special circumstances, such as the recognition of years of service for those who previously served at foundations or enterprises listed in the Consolidated Table before the "effective date of suspension of monthly pension and preferential deposit" or before they were "de-listed foundations and invested enterprises," please follow the provisions in item (2) of the original letter's explanation two.