Taiwan's regulations regarding make-up holidays and make-up workdays are as follows:

1. (1) If a public holiday falls on a weekend (Saturday or Sunday), a make-up holiday will be arranged. If the weekend day off is a Saturday, the make-up holiday will be on the preceding workday; if it's a 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(Article 5-1 of the Implementation Rules for Commemorative Days and Holidays).
2. (2) If Children's Day and Tomb-Sweeping Day fall on the same day, the holiday will be observed on the preceding day. However, if this day is a Thursday, the holiday will be observed on the following day (Article 5, Paragraph 2 of the Rules).
3. (3) If a workday is a Monday or Friday, and Children's Day or Tomb-Sweeping Day falls on a Tuesday or Thursday, that workday will be designated as a holiday (Article 4, Paragraph 1 of the Guidelines for Adjusting Government Workdays).
4. (4) If the day before Lunar New Year's Eve is a workday, that workday will be designated as a holiday (Article 4, Paragraph 2 of the Guidelines).
5. (5) In the cases described in points (3) or (4) above, make-up workdays will generally be arranged as follows (Article 5 of the Guidelines):
   (a) If adjustments are made according to point (3) above, and the holiday falls on a Monday, the make-up workday will be on the Saturday of that same week; if the holiday falls on a Friday, the make-up workday will be on the Saturday of the following week.
   (b) If the day before Lunar New Year's Eve is designated as a holiday according to point (4) above, the make-up workday will be on the Saturday of the following week.