Taiwan's regulations regarding make-up holidays and make-up workdays are as follows:
＊Changes made by the legal amendment on May 28, 2025, are highlighted in red.

1. (1)  If a commemorative day or public holiday falls on a weekend, a make-up holiday will be arranged.
   If the weekend day is a Saturday, the make-up holiday will be on the preceding workday; if it is Sunday, the make-up holiday will be on the following workday.
   However, if Lunar New Year's Eve or the Spring Festival holiday falls on a weekend, the make-up holiday will always be on the next workday (Implementation Measures for Commemorative Days and Holidays, Article 5-1).
   Due to the legal amendment in May 2025, the latter part of this rule has been revised as follows:
   If the Spring Festival holiday (from the day before Lunar New Year's Eve to the third day of the Lunar New Year, totaling five days) falls on a Saturday or Sunday, the government will decide whether the make-up holiday will be scheduled before or after the entire holiday period (Government Agency Guidelines for Make-up Holidays and Adjusted Days Off, Article 3).
2. Regarding the Spring Festival holiday, the following new rule has been added:
   If the first workday after the Spring Festival holiday is a Friday, the government may decide to move the substitute holiday for Peace Memorial Day (February 28) to that Friday to extend the holiday period (Guidelines, Article 4).
3. (2)  If Children's Day and Tomb Sweeping Day fall on the same day, the day before will be a substitute holiday. However, if that day is Thursday, then the following day will be a substitute holiday instead. (Same law, Article 5, Paragraph 2).
   Due to legal amendments, the related regulation has been updated to Article 6, Paragraph 2 of the Act on the Implementation of Commemorative Days and Holidays.
4. (3) If a workday falls on a Monday or Friday and Children's Day or Tomb Sweeping Day falls on Tuesday or Thursday, that workday will be adjusted to a day off (Government Agency Guidelines for Adjusting Workdays, Article 4, Paragraph 1).
   This regulation has been repealed due to the legal amendment.
5. (4) If the workday before Lunar New Year's Eve is a working day, it will be adjusted to a holiday (Guidelines, Article 4, Paragraph 2).
   Due to the legal amendment, the day before Lunar New Year's Eve is now officially a holiday, so this regulation has been repealed.
6. (5) In cases covered by items 3 or 4 above, make-up workdays are generally arranged as follows (Guidelines, Article 5):
   (1) If adjusted according to item 3 and the adjusted holiday falls on a Monday, the preceding Saturday will be a make-up workday; if the holiday falls on a Friday, the following Saturday will be a make-up workday.
   (2) If adjusted according to item 4 and the day before Lunar New Year's Eve is set as a holiday, the following Saturday will be a make-up workday.
   This regulation has been repealed due to the legal amendment.