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Article 25 Any enterprise which is to engage in the production of cigarette paper, filter rods, cigarette tow or cigarette manufacturing equipment must apply to the department of tobacco monopoly administration under the State Council for approval and obt
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第二十五条生产卷烟纸、滤嘴棒、烟用丝束、烟草专用机械的企业，必须报国务院烟草专卖行政主管部门批准，取得烟草专卖生产企业许可证。 |
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Article 25 Any occupational-disease-inductive equipment supplied to the Employer shall be accompanied with a user manual in Chinese as well as the conspicuous warning mark and warning message in Chinese.
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第二十五条向用人单位提供可能产生职业病危害的设备的，应当提供中文说明书，并在设备的醒目位置设置警示标识和中文警示说明。 |
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Article 25 Any person who fails to uninstall facilities, restore and remedy, or take proper action pursuant to Article 9 may be assessed a fine by the local authority-in-charge of not less than NT$10,000 but not more than NT$50,000; if the violation conti
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第25条未依第九条规定拆除设施、恢复原状或为适当之措施者，由直辖市、县(市)主管机关处新台币一万元以上五万元以下罚锾，并得按次连续处罚。 |
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Article 25 Apart from the postal remittance protocol and its detailed regulations established by Universal Postal Union or the bilateral postal remittance agreements executed by the Republic of China and foreign counterparts, this Act shall govern the han
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第25条国际汇兑之处理，除依万国邮政联盟所定邮政汇兑协定及其施行细则或我国与国外双边邮政汇兑协定办理外，依本法之规定办理。 |
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Article 25 Audit institutions shall exercise supervision through auditing over the financial revenues and expenditures of projects with aids or loans provided by international organizations or governments of other countries.
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第二十五条审计机关对国际组织和外国政府援助、贷款项目的财务收支，进行审计监督。 |
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Article 25 Children born out of wedlock shall enjoy the same rights as children born in wedlock. No one may harm or discriminate against them.
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第二十五条非婚生子女享有与婚生子女同等的权利，任何人不得加以危害和歧视。 |
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Article 25 China's diplomatic missions, consular offices and other resident agencies abroad authorized by the Ministry of Foreign Affairs shall be the Chinese Government's agencies abroad to handle aliens' applications for entry and transit.
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第二十五条中国政府在国外受理外国人入境、过境申请的机关，是中国的外交代表机关、领事机关和外交部授权的其他驻外机关。 |
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Article 25 Companies and enterprises must confirm, calculate and record assets, debts, owners' equities, revenues, expenses, costs, and profits in accordance with the provisions of the uniform accounting system of the State on the basis of the economic tr
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第二十五条公司、企业必须根据实际发生的经济业务事项，按照国家统一的会计制度的规定确认、计量和记录资产、负债、所有者权益、收入、费用、成本和利润。 |
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Article 25 Enterprises engaged in such businesses as credit and leasing operations may, on the basis of actual requirements and following approval by the local tax authorities of a report thereon, provide year-by-year bad debt provisions, the amount of wh
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第二十五条从事信贷、租赁等业务的企业，可以根据实际需要，报经当地税务机关批准，逐年按年末放款余额(不包括银行间拆借)，或者年末应收账款、应收票据等应收款项的余额，计提不超过百分之三的坏账准备，从该年度应纳税所得额中扣除。 |
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Article 25 If a citizen, a legal person or any other organization, brings a suit directly before a people's court, the administrative organ that undertook the specific administrative act shall be the defendant.
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第二十五条公民、法人或者其他组织直接向人民法院提起诉讼的，作出具体行政行为的行政机关是被告。 |
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Article 25 If a person under the age of 14 commits an illegal act, no administrative penalty shall be imposed on him, but his guardian shall be ordered to discipline and educate him; if a person who has reached the age of 14 but not the age of 18 commits
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第二十五条不满十四周岁的人有违法行为的，不予行政处罚，责令监护人加以管教；已满十四周岁不满十八周岁的人有违法行为的，从轻或者减轻行政处罚。 |
