First of all, the act's provisions apply only to "individuals who have not been in business during the past five years or who have been engaged only in a small-scale business (of NT $ 200,000 a month or less)."
首先它的適用對象有限制，指的是「5 年內沒有從事營業活動，或只從事小規模營業活動（每月台幣 20 萬元以下）的自然人」，所以中小企業老闆難以援用。