Under Taiwan law, a “foreign spouse” is someone married to a Taiwan citizen.
A visa based on this marital status is called a Joining Family Resident Visa (JFRV).
Many people posting on forumosa.com have questions about the work rights of foreign spouses after they obtain the JFRV or permanent residency. Do foreign spouses have unrestricted work rights?
[Update on April 23, 2013]
Article 48 of the Employment Services Act (ESA) certainly appears to strongly support such an “unrestricted work rights” interpretation.
I have typed up a simple two-page .doc file about this, which includes the original Chinese ESA legal reference, along with a full explanation in English. I believe that this information would be suitable to show to any Chinese-speaking personnel in any Taiwan company/organization who might have some question about a foreign spouse’s work rights.
The file may be dowloaded from this URL – taiwanbasic.com/forms/fs-work.doc