Contract work refers to foreign associations having to appoint foreigners to come within the territory of the Republic of China to fulfill the contracts of entire projects, trading, technical cooperation and other needs and to engage in works within the contract scope of Subparagraphs 1 or 2, Paragraph 1, Article 46. This application may apply mutatis mutandis to contract performance content of foreign legal persons, assigning foreigners to receive training domestically or Taiwanese companies providing technical output.