前项越区营业者，台北市、高雄市、基隆市、新竹市、台中市、嘉义市及台南市，比照其所毗邻县(市)；澎湖县比照高雄县。

• Civil engineering contractors registered in Taipei City, Kaohsiung City, Keelung City, Hsinchu City, Taichung City, Chiayi City and Tainan City may do business in the adjacent counties (cities), and those registered in Penghu County may do business in Kaohsiung County.