These Regulations are established pursuant to Paragraph 4, Article 4 of the Senior High School Education Act; Paragraph 2, Article 6 and Paragraph 3, Article 34 of the Private School Law.

These Regulations apply to senior high schools and private schools at junior high level or below（hereafter referred to as “the schools”）.

Branch campuses in these Regulations refer to campuses established in other municipalities, counties or cities with an independent teaching unit and an administrative unit to meet the development needs of the schools.
Branch departments in these Regulations refer to the teaching units and administrative units, when necessary, under the schools that are established to meet actual teaching needs.

“Change” in these Regulations refers to a change of name, restructuring, or merger of the schools.
“Change of name” in the preceding paragraph refers to any of the following circumstances:
1. A school is changed to a different type of senior high school.
2. A school changes its name due to other reasons for the needs of school development.
“Restructuring” in the first paragraph refers to any of the following circumstances:
1. Senior high schools:
(1) A senior high school (with an affiliated junior high division) is restructured into a junior high school.
(2) A senior high school (with an affiliated elementary division and a junior high division) is restructured into an elementary and junior high school, a junior high school, or an elementary school.
(3) A vocational senior high school is restructured into a junior college, or vice versa.
2. Private elementary schools and junior high schools:
(1) An elementary school is restructured into an elementary and junior high school or a junior high school.
(2) An elementary and junior high school is restructured into an elementary school.
(3) A junior high school is restructured into an elementary school.
(4) A junior high school is restructured into a senior high school (with an affiliated junior high division).
(5) An elementary and junior high school is restructured into a senior high school (with an affiliated elementary division and a junior high division).
Restructured schools under Subparagraph 2 above shall only be private schools.
“Merger” in the first paragraph refers to one of the following circumstances:
1. A school together with its branch campus(es) and branch department(s) is merged with another school together with its branch campus(es) and branch department(s).
2. A school endowment corporation (hereafter referred to as “school corporation”) is merged with a private school established by another school corporation.
3. A senior high school, private junior high school, private elementary and junior high school, or private elementary school becomes an affiliated school of a teacher training university.

Relevant school regulatory authorities shall set up review panels to review the establishment, change, and discontinuation of the schools and their branch campuses and branch departments.
The aforementioned review panels shall consist of five to eleven members who are scholars, experts, and representatives from relevant agencies appointed by the school regulatory authorities. One of them shall be designated as the convener.
Review results concerning the establishment, change, and discontinuation of private schools shall be sent to the Private School Council (hereafter referred to as “the Council”) for comment, which will serve as a reference for the school regulatory authorities’ decisions.

Applications for the establishment, change, or discontinuation of private schools and their branch campuses and branch departments by the school corporations shall be reviewed and approved by the school regulatory authorities in accordance with the laws and regulations governing schools at all levels, and factors like the geographical location of the school or origins of its students shall be taken into consideration.
Provisions concerning school corporations in these Regulations are applicable to private school foundations established before the enforcement of the amended Private School Law on January 18, 2008 when they apply for the establishment of additional private schools, branch campuses, and branch departments, or for changes thereto or discontinuation thereof. However, when such private school foundations apply for the establishment of additional private schools, they must be reconstituted as school corporations and private schools established thereby pursuant to Paragraph 2, Article 87 of the Private School Law before the school regulatory authorities can approve their applications.