Educare services shall be child-centered, uphold gender, ethnic, and cultural equality, value both education and care, and respect parents.
The government, society, families, educare service institutions, and preschool educators share responsibility in promoting and advancing educare services.
The government shall provide all children with high-quality, universal, affordable, and accessible educare services, giving priority to children who are from offshore islands or remote areas, or need assistance economically, physically, mentally, culturally, or ethnically, and may subsidize private educare service institutions in this matter.
Public preschools and non-profit preschools shall give priority enrollment to children who need assistance; the preschool may apply for extra professional aids to the municipal or county（city）competent authority, if the enrollment of children who need assistance outnumber a certain ratio. However, childcare facilities that are established in accordance with Subparagraph 2, Paragraph 1, Article 23 of the Act of Gender Equality in Employment and are deemed as non-profit preschools shall enroll children in the following order:
1. Children and grandchildren of employees.
2. Children who need assistance.
3. Children other than those in the preceding two Subparagraphs.
The regulations or autonomous regulations regarding subsidies, enrollment and ratio of children who need assistance, and hiring of professional aids mentioned in the preceding two Paragraphs shall be stipulated by the respective competent authority.
The government may subsidize necessary expenses for children receiving educare services; the subsidy recipients, requirements, the amount of subsidy, and other relevant matters shall be stipulated by the central competent authority.
The right to apply for subsidies according to the preceding Paragraph cannot be detained, transferred, or provided as security.
Prior to enrolling children, the educare service institution shall open a designated account in a financial institution, and report the name and address of the financial institution, the account number, and account name to the municipal or county（city）competent authority for approval. Upon approval, subsidies referred to in Paragraph 6 and other government funds earmarked for the assistance of children receiving educare services shall be deposited in the designated account. The funds deposited into the designated account shall not be used as the subject of offset, seizure, guarantee, or compulsory enforcement. However, for private preschools established in accordance with Paragraph 1, Article 8, the designated account in which funds are deposited in during the term are exempt from this rule following the end of the term.
The government may distribute the childcare allowance to the parent, guardian, or current care giver of the child; the right to apply for said allowance cannot be detained, transferred, or provided as security.
The parent, guardian, or current care giver of the child shall open a designated account in a financial institution, and report the name and address of the financial institution, the account number, and account name to the municipal or county（city）competent authority for approval, after which the childcare allowance referred to in the preceding Paragraph may be deposited in the designated account. The funds deposited into the designated account shall not be used as the subject of offset, seizure, guarantee, or compulsory enforcement.

Municipalities, counties（cities）, townships（cities）, mountain indigenous districts of municipalities, schools, juridical persons, associations, hospitals, businesses, or individuals may establish preschools. Preschools shall acquire establishment permit from the municipal or county（city）competent authority before beginning enrollment of children and educare services.
Public schools’ affiliated preschools and preschools established by municipalities, counties（cities）, townships（cities）, and mountain indigenous districts of municipalities are public preschools, whereas other preschools are private preschools. However, private child care centers and kindergartens established by public schools or government agencies before December 31, 2011 shall remain as private preschools.
Preschools may establish branch campuses, but branch campuses are limited to the same township（city）of the main campus. However, this limit is not applicable to affiliated or branch preschools of schools with branch campuses, divisions, or classes within the same municipalities or counties（cities）.
The enrollment of children in branch campuses shall not exceed the number of children of the main campus and is limited to 60 children.
Private preschools may apply to be registered as a non-profit corporation and establish a board of directors.
The central competent authority shall stipulate the regulations regarding the basic facility standards, as well as the establishment, reconstruction, relocation, expansion, enrollment quota, procedures and application documents to be submitted for change of name and responsible person, suspension, reinstatement, withdrawal or revocation of permit, supervision, non-profit corporation registration, board functions, and other relevant matters for preschools and their branch campuses.
In the case that the preschool referred to in Paragraph 1 is established by a company, limited partnership, hospital, or business, the established preschool shall predominantly enroll the children and grandchildren of employees of the establishing entity, its affiliates, and its contracted joint operators. In the case of enrollment vacancies, the preschool must be approved by the municipal, county（city）competent authority prior to the enrollment of other children.
Preschools operating in teaching locations of schools at all levels may retain their original building usage classification, and are not required to apply for usage alteration license in accordance with Article 73 of the Building Act.

Non-profit preschools shall be established in one of the following ways:
1. Municipal or county（city）governments and its subordinate agencies（institutes）, central government agencies（institutes）, public schools at all levels, military or police colleges or academies, township（city）offices, and mountain indigenous district offices of municipalities（hereafter collectively referred to as government agencies/institutions and national schools）and incorporated government owned enterprises may commission legally established or registered non-profit juridical persons.
2. Non-profit juridical persons may apply to the municipal or county（city）competent authority for approval.
The methods of conduct, commission requirements, duration of commission, methods of commission, basic standards of fees and refund, employee payroll for preschool educators and other personnel, review mechanism, evaluation, renewal of contract following expiration, termination of contract, operation or management authorization, qualifications of juridical persons, and other relevant matters regarding non-profit preschools referred to in the preceding Paragraph shall be stipulated by the central competent authority.
If the registered non-profit juridical persons referred to in Paragraph 1 is a private school endowment corporation or medical juridical entity, they may establish a non-profit affiliated or branch preschool itself, or establish a non-profit affiliated or branch preschool through their established private school, hospital, or affiliated non-profit institution.
Where government agencies/institutions and national schools commission the operation of a non-profit preschool and public real estate is needed, it shall be made available at no cost for use by the entrusted non-profit juridical person; if said public real estate is not under management by the state, the government may appropriate it, or the managing authority may agree to make it available at no cost to the government agency/institution or national school.
Where an incorporated government owned enterprise referred to in Paragraph 1 commissions a non-profit juridical person to operate a non-profit preschool, it is not subject to the restrictions set forth in the Government Procurement Act, unless otherwise stipulated in treaties or agreements concluded by the Republic of China.
For review of matters referred to in Paragraph 2, the respective competent authority shall convene review meetings by the head of the agency or designated proxy; members of the review meeting shall include educare scholars and experts, as well as representatives from labor associations, educare and child welfare associations, preschool educator associations, parent associations, and women's associations.

Municipal and county（city）competent authorities shall assist public elementary schools on offshore islands and in remote areas to establish affiliated preschools.
Community cooperative or tribal cooperative educare services may be provided based on the geographical restrictions of offshore islands and remote areas and in accordance with the living and learning needs of children; establishment of said institution must be approved by the municipal or county（city）competent authority prior to enrollment of children and educare services.
To provide young indigenous children opportunities to learn their ethnic language, history, culture, and to promote the tribal spirit of caring, tribal cooperative educare services may be provided; establishment of said institution must be approved by the municipal or county（city）competent authority prior to enrollment of children and educare services.
To care for the children and grandchildren of employees of government agencies（institutes）, companies, and non-government organizations, workplace cooperative educare services may be provided; establishment of said institution must be approved by the municipal or county（city）competent authority prior to enrollment of children and educare services.
The locations, methods of conduct, enrollment quota, qualifications and allocation of personnel, conditions and procedures for approval, environment, facilities and equipment, healthcare and sanitation, counseling and assistance from the municipal or county（city）competent authority, inspection, management, revocation or cancellation of permit, fee collection and refund, and other relevant matters regarding the preceding three Paragraphs shall be stipulated by the central competent authority in consultation with the central indigenous competent authority and central labor affairs competent authority.
Where the provision of educare services referred to in Paragraphs 2 and 3 are adopted and public real estate is needed, the authority responsible for public property management may provide the public real estate through rental. The annual rent shall be calculated based on the land value tax and house tax payable for the year in accordance with the law.
Where government agencies/institutions commission a non-profit juridical person to operate workplace cooperative educare services and public real estate is needed, it shall be made available at no cost for use by the entrusted non-profit juridical person; if said public real estate is not under management by the state, the government may appropriate it, or the managing authority may agree to make it available at no cost to the government agency/institution.
Where an incorporated government owned enterprise commissions a non-profit juridical person to operate workplace cooperative educare services, it is not subject to the restrictions set forth in the Government Procurement Act unless otherwise stipulated in treaties or agreements concluded by the Republic of China.
The non-profit juridical person referred to in the preceding two Paragraphs include private school endowment corporations.
Educare services referred to in Paragraphs 2 to 4 operating in teaching locations of schools at all levels may retain their original building usage classification, and are not required to apply for usage alteration license in accordance with Article 73 of the Building Act.

The implementation of educare services shall be in close cooperation with the family and the community, in order to achieve the following objectives:
1. To ensure the physical and mental health of children.
2. To promote the development of positive habits of daily living in children.
3. To enrich daily experiences of children.
4. To strengthen the moral development of children.
5. To foster cooperative behaviors in children.
6. To expand aesthetic experiences of children.
7. To enhance creative thinking in children.
8. To support the development of positive cultural identity in children.
9. To inspire children to care for the environment.

The content of educare services are as follows:
1. To provide children services to meet their physical, psychological, and social needs.
2. To provide healthy food, healthcare, and safety services and education.
3. To provide a developmentally appropriate environment and learning activities.
4. To provide learning activities that can promote children’s physical, language, cognition, aesthetic, emotional, and interpersonal development, and to develop basic skills, good habits, and a positive attitude toward learning.
5. To record growth and development, and learning activities.
6. To hold activities to enhance parent-child relationship.
7. To provide any other services deemed essential to the development of children.
The healthy food referred to in Subparagraph 2 of the preceding Paragraph shall be healthy, safe, and nutritionally balanced foods that are in accordance with the food content and nutrition standards established by the central competent authority for preschool meals and the Dietary Reference Intakes established by the central health competent authority.
Based on the child’s needs, the parent or guardian of the child may select educare services for the whole day, morning session, or afternoon session; educare service institutions may provide extended care services beyond hours and days of educare activities and classes in accordance with the needs of the parent or guardian.
Upon the approval of municipal or county（city）competent authority, educare service institutions may provide temporary care services for children based on said institution’s facilities, equipment, and human resources, as well as the needs of the parent or guardian.
Educare curriculum framework and educare service implementation regulations shall be stipulated by the central competent authority.
Educare service institutions on offshore islands and in remote areas may combine human resources from non-profit organizations, colleges and universities, and the community to provide care services for children and related activities.

The municipal and county（city）competent authority shall provide early intervention, professional assistance, and subsidies to children with disabilities in accordance with relevant laws and regulations.
The central government shall subsidize professionals of special education with fees on an hourly basis, expenditure, and cost of facilities to local governments in order to safeguard educare resources and services for disabled children. The regulations for subsidy shall be stipulated by the central competent authority.

Educare service institutions may act as a community educare resource center to conduct community activities and parenting education.