B. Non-manufacturing Group：
| 1 |
Healthcare services |
| 2 |
Research and development |
| 3 |
Design |
| 4 |
Construction |
| 5 |
Wholesale and retail |
| 6 |
Transportation and Warehousing |
| 7 |
Accommodation and Catering |
| 8 |
Tourism |
| 9 |
Information and Communication |
| 10 |
Finance and Insurance |
| 11 |
Real Estate Business |
| 12 |
Sports and entertainment |
| 13 |
Leisure services |
| 14 |
Education services |
| 15 |
Green energy (including solar, biomass, geothermal, wind and hydroelectric) power generation |
| 16 |
Manufacturers who have no factory established in Taiwan or whose factory is not engaged in production |