第二类电信事业指第一类电信事业以外之电信事业。
A Type II telecommunications enterprise means a telecommunications enterprise other than Type I telecommunications enterprises.
第一类电信事业以依公司法设立之股份有限公司为限。
A Type I telecommunications enterprise shall be a company limited by shares incorporated pursuant to the company Law.
第4条电信事业之资产及设备，非依法律不得检查、征用或扣押。
Article 4 No assets or facilities of a telecommunications enterprise shall be inspected, expropriated or seized unless the law provides otherwise.
电信事业处理有关机关(构)查询通信纪录及使用者资料之作业程序，由电信总局订定之。
The DGT shall promulgate rules governing operational procedures for telecommunications enterprises to handle inquiries for communications records and users' data by relevant institutions.
第4条 第一类电信事业会计政策与制度、会计处理之方法、程序及原则，应依本准则规定办理；
Article 4 In preparing financial reports, an Operator shall follow the guidance about accounting policies, system, procedures, methods, process, and principles prescribed in this Code.
第4条 第一类电信事业会计政策与制度、会计处理之方法、程序及原则，应依本准则规定办理；
Article 4 In preparing financial reports, an Operator shall follow the guidance about accounting policies, system, procedures, methods, process, and principles prescribed in this Code.
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