I believe that this two year POST DEGREE experience requirement is commonly seen in the regulations of the over ten central government ministries in charge of establishing procedures for the issuance of Work Permits.
At the present time, if you are married to an ROC citizen and have an ARC based on marriage, you can have this requirement waived if your employer applies for your Work Permit via ESA Article 48. Ditto if you have the paperwork to prove that you have five years consecutive employment (i.e. have had Work Permits over that period, in any job categories) in the ROC.
Otherwise, if you are an ordinary foreigner, then they are going to challenge you with the two year POST DEGREE experience requirement. If your employer really wants you, and does not agree with this “restriction”, why not ask him to write a complaint letter to the Council of Labor Affairs, objecting to this interference in his right to run his own business any way he wants to and hire whomever he thinks is most suitable for the job . . . ? ?