What about for Uber as a driver? That restriction might have to do with having to get a Taxi license, which may not be available for foreigners with APRC
The thread was here: Can a foreigner work for Uber eats?
Edit: OK it might be possible here for a foreigner to get a taxi driving license: 職業駕照 考照攻略｜職業小客車駕照、職業小型車駕照｜大都會車隊
I’m sure there are some restricted jobs similar to other countries. Such as areas of national security, etc. I can’t find the list right now. I can’t imagine the NIA or tax bureau hiring a foreigner on APRC unless if it’s for a non-critical role like janitor. They may not say foreigners not allowed but you’d get auto-rejected when applying and they do a quick background check.