Senior high schools are established by the central government, governments of special municipality, county（city）governments, or by private party according to the Private School Act.
Senior high schools are either national, special municipal, county（city）or private based on its main body（i.e. central government, special municipality government, city（county）government or private sectors）, with its establishment, conversion, or termination stipulated according to the following regulations:
1. National: certified by the central competent authority;
2. Special municipal: certified by the municipal competent authority and reported to the central competent authority for record;
3. County（city）: certified by the county（city）competent authority and reported to the central competent authority for record;
4. Private: special municipality level schools are certified by the municipal competent authority and reported to the central competent authority for record; county（city）level ones are certified by the central competent authority.
Senior high schools may establish another campus or mini-campus.
Regulations of campus space, buildings, facilities, establishment budget, teaching faculties, requirements of conversion or termination, approval procedures, and other relevant matters regarding the establishment of senior high schools, their campus or mini-campus shall be stipulated by the central competent authority.

Senior high schools are classified as follows:
1. Regular: the core curriculum provides fundamental subjects to strengthen students’ general competencies;
2. Skill-based: the core curriculum provides professional subjects and practicum, which encompasses practical skills and cooperative education, to strengthen students’ professional skills and occupational ability.
3. Comprehensive: the curriculum provides fundamental subjects, professional subjects and practicum that guides students to appropriate channels;
4. Specialty-based: the core curriculum features a specific subject or field to target students with a special aptitude.

Except specialty-based, schools of all classifications specified in the previous Article may establish programs, disciplines and areas.
Regular senior high school certified to be established by the corresponding competent authorities specified in Subparagraphs of Paragraph 2, Article 4（herein referred to as the corresponding competent authorities）may establish professional programs, disciplines, and comprehensive programs.
Skill-based senior high school shall, in principle, be established in one category; however, the school may encompass two categories if necessary. Each category shall have several programs, and each program shall incorporate more than one discipline, otherwise the program will be degenerated. Once the school is certified by the corresponding competent authority, it may establish regular as well as comprehensive high school programs.
School categories stated in the previous Paragraph refer to those programs and disciplines that address the need of national development and industries growth; its classification of categories shall follow curricular guidelines stipulated by the central competent authority.
Study programs stated in Paragraphs 1 to 3 refer to professional disciplines and areas that are of homogenous nature; classification of programs shall follow curricular guidelines stipulated by the central competent authority.
Regulations of the establishment, conversion, and termination of senior high schools and other relevant matters shall be stipulated by the central competent authority.

Senior high schools certified by the corresponding competent authorities may establish junior high school division in the same special municipality, or county（city）.
In consideration of consistent education in junior high and elementary schools, once certified by the corresponding competent authorities, senior high schools that have established affiliated junior high school division can establish elementary school division in the same special municipality, or county（city）.
Relevant regulations of the Compulsory Education Act are applicable to the junior high school and elementary school division thereby established.

To provide those who have received national education with opportunities of further education, senior high schools may establish continuing education division to conduct further education once certified by the corresponding competent authorities.
Course content of senior high schools’ continuing education division shall address students’ learning and social needs, and the curriculum shall be designed according to curricular guidelines stipulated by the central competent authority. They may offer daily weekday courses, non-daily weekday courses, or weekend courses. It may be applicable to inmates in correctional institutions.
Learning evaluation approaches for students of continuing education division at senior high schools shall be stipulated by the central competent authority; students who complete courses with passing grades shall be permitted to graduate.

Names of public senior high schools shall be designated by the corresponding competent authorities based on the classification of school categories, study programs and disciplines. Private senior high schools may not use place names as their school names; its name shall be designated by the school’s judicial person during the process of incorporation. Without the approval of the corresponding competent authorities, school names can not be changed.
If the name of a private senior high school confuses the general public with another school, the corresponding competent authorities shall request it to change its name.
Senior high schools established before this Act is implemented may carry their original names.

To conform to the development of industries and provide students with workplace hands-on learning and cooperative education, senior high schools may conduct cooperative education programs; relevant matters regarding cooperative education shall be stipulated by other acts.
To address the demand of lifelong learning, senior high schools may cooperate with public and private sectors and social groups to conduct continuing education programs; regulations regarding the conduction shall be stipulated by the corresponding competent authorities.

Senior high schools shall routinely conduct self-evaluation on matters such as teaching, mentoring, school affair administration and student participation; the regulations shall be stipulated by each school.
To help senior high schools excel, the competent authorities shall routinely conduct school evaluation and declare the results which serve as an indicator to guide schools’ adjustment and development; regulations of evaluation shall be stipulated by the corresponding competent authorities.

To promote diversified development of education and to improve education quality, the competent authorities may assign or approve public and private senior high schools to conduct overall or partial experimental program; regulations of the experimental duration, scope, application requirements and procedures and other relevant matters shall be stipulated by the central competent authority.
For schools that implement overall or partial experimental program, its experimental curriculum may lies outside the scope of the curricular guidelines stipulated in Paragraph 1 of Article 43. For schools that implement overall experimental program of education, its establishment requirements may lies outside the scope of the regulations stipulated in Paragraph 4 of Article 4.

To protect students’ learning right and parents’ right of educational choice, senior high school education can be conducted with non-school mode in terms of experimental education, managed through individuals, groups, or institutions. Regulations regarding the following relevant matters: application requirements and procedures, students’ qualification of education, courses, management of student status, assessment of learning, graduation requirements, visiting and mentoring, fees and governmental subsidy, shall be stipulated by the central competent authority.