Integrated circuit" is the final reverse engineering Taiwan or intermediate form of products capable of performing electronic circuit functions, in which transistors, capacitors, resistors, or other electronic components and their interconnections are deposited on or integrated with a semiconductor material.

reverse engineering Taiwan article

Circuit layout" is a predetermined, two-dimensional or three-dimensional pattern of electronic components and interconnecting leads on an integrated circuit. Distribute" means to sell, license, transfer, or to display for sale, license or transfer purposes. Commercial exploitation" means to distribute publicly for commercial purposes a circuit layout or an integrated circuit embodying the circuit layout.

 Reproduce" means to duplicate a circuit layout or an integrated circuit embodying the circuit layout by means of any optical, electronic device or any process. Reverse engineering" means the analysis or evaluation of the original electronic circuit diagram or function diagram embodied in an integrated circuit thereby designing a functionally compatible of reverse engineering Taiwan layout for an integrated circuit.

the home country of the foreign national is a party to any international treaty signed by the Republic of China, or has concluded with this country a treaty or agreement for reciprocal protection of circuit layouts, or has established with the Republic of China an agreement for the reciprocal protection of circuit layouts signed by organizations or institutions in the two countries and approved by the Ministry of Economic Affairs, or has been verified as affording protection to circuit layouts of nationals of the Republic of China; and the first commercial exploitation takes place in the territory of the Republic of China. However, this provision shall not apply unless it has been verified that the home country of the foreign national affords protection to nationals of the Republic of China under the
same reverse engineering Taiwan conditions.