A private elementary school shall be established in compliance with the following criteria:
1. School land:
(1) For a school with less than 180 students, the developable and usable area of the school land should be at least 2,700 square meters.
(2) For a school with over 180 students, the area of the school land should be increased by 12.5 square meters for each additional student.
(3) If the public facilities in local community are available to the school for physical education purpose, with supporting consent of use being presented and approval obtained from the relevant regulatory authorities, deduction in the area requirement for standard school land equaling one half of the public facilities’ area can be made. However, the deduction shall not exceed one-fifth of the total school land area.
2. School buildings and other equipment: The Elementary School Equipment Benchmark shall apply.
3. School funding and finance:
(1) There should be sufficient funds for the establishment of the school (e.g., purchase or rental of the school land, construction, and equipment) and the annual current expenses required for maintaining basic operation of the school. A detailed school funding statement shall be provided.
(2) A sufficient school foundation fund, depending on the scale of the school, should be raised and deposited into an earmarked bank account. For a school with less than six classes, it should be NTD 5,400,000; for a school with seven to twelve classes, it should be NTD 10,800,000; for a school with 13 to 18 classes, it should be NTD 16,200,000; for a school with more than 19 classes, it should be NTD 25,000,000.
4. Faculty: Qualified teachers should be hired in accordance with relevant regulations. Staffing structure shall comply with the Guidelines on Class Size and Staffing in Elementary and Junior High Schools.

A private junior high school shall be established in compliance with the following criteria:
1. School land:
(1) For a school with less than 210 students, the developable and usable area of the school land should be at least 3,360 square meters.
(2) For a school with over 210 students, the area of the school land shall be increased by 13.5 square meters for each additional student.
(3) If the public facilities in local community are available to the school for physical education purpose, with supporting consent of use being presented and approval obtained from the relevant regulatory authorities, deduction in the area requirement for standard school land equaling one half of the public facilities’ area can be made. However, the deduction shall not exceed one-fifth of the total school land area.
2. School buildings and other equipment: The Junior High School Equipment Benchmark shall apply.
3. School funding and finance:
(1) There should be sufficient funds for the establishment of the school (e.g., purchase or rental of the school land, construction, and equipment) and the annual current expenses required for maintaining basic operation of the school. A detailed school funding statement shall be provided.
(2) A sufficient school foundation fund, depending on the scale of the school, should be raised and deposited into an earmarked bank account. For a school with less than six classes, it should be NTD 7,200,000; for a school with seven to twelve classes, it should be NTD 14,400,000; for a school with 13 to 18 classes, it should be NTD 21,600,000; for a school with more than 19 classes, it should be NTD 30,000,000.
4. Faculty: Qualified teachers should be hired in accordance with relevant regulations. Staffing structure should comply with the Guidelines on Class Size and Staffing in Elementary and Junior High Schools.

A general, comprehensive, or specialized senior high school shall be established in compliance with the following criteria:
1. School land:
(1) For a school with less than 600 students, the developable and usable area of the school land should be at least two hectares.
(2) For a school with over 600 students, the area of the school land shall be increased by 10 square meters for each additional student.
(3) If the public facilities in local community are available to the school for physical education purpose, with supporting consent of use being presented and approval obtained from the relevant regulatory authorities, deduction in the area requirement for standard school land equaling one half of the public facilities’ area can be made. However, the deduction shall not exceed one-fifth of the total school land area.
2. School buildings and other equipment: The Guidelines for Senior High School Facilities shall apply.
3. Faculty: Qualified teachers should be hired in accordance with relevant regulations. Staffing structure shall comply with the Standards for Senior High School Organization and Staffing.
4. School funding and finance for a private general, comprehensive, or specialized senior high school:
(1) There should be sufficient funds for the establishment of the school (e.g., purchase or rental of the school land, construction, and equipment) and the annual current expenses required for maintaining basic operation of the school. A detailed school funding statement shall be provided.
(2) A sufficient school foundation fund equivalent to NTD 40,000,000 should be raised and deposited into an earmarked bank account.

A vocational senior high school shall be established in compliance with the following criteria:
1. School land:
(1) For a school with less than 600 students, the developable and usable area of the school land should be at least two hectares.
(2) For a school with over 600 students, the area of the school land shall be increased by 10 square meters for each additional student.
(3) If the public facilities in local community are available to the school for physical education purpose, with supporting consent of use being presented and approval obtained from the relevant regulatory authorities, deduction in the area requirement for standard school land equaling one half of the public facilities’ area can be made. However, the deduction shall not exceed one-fifth of the total school land area.
(4) A vocational senior high school of agricultural type should have at least an additional five hectares of land for use as experimental farm.
2. School buildings and other equipment: The Guidelines for Senior High School Facilities shall apply.
3. Faculty: Qualified teachers should be hired in accordance with relevant regulations. Staffing structure shall comply with the Standards for Senior High School Organization and Staffing.
4. School funding and finance for a private vocational senior high:
(1) There should be sufficient funds for the establishment of the school (e.g., purchase or rental of the school land, construction, and equipment) and the annual current expenses required for maintaining basic operation of the school. A detailed school funding statement shall be provided.
(2) A sufficient school foundation fund equivalent to NTD 50,000,000 should be raised and deposited into an earmarked bank account.

Pursuant to Paragraph 1, Article 23 of the Enforcement Act for School-based Experimental Education, when the school regulatory authority designates a new senior high school to engage in school-based experimental education, the school shall submit a statement of its actual needs on the school land, school buildings, and other equipment for the authority’s approval, notwithstanding the restrictions specified in the two preceding articles.
For the school mentioned in the preceding paragraph, the area available for its students’ learning activities shall not be smaller than that specified in Subparagraph 1.d., Paragraph 1, Article 14 of the Enforcement Act for School-based Experimental Education.

When a school corporation applies for the establishment of a private school, a school establishment plan shall be drawn up and adopted by the board of directors and submitted to the school regulatory authority for review and approval before the plan is implemented. The school establishment plan shall specify items required in Paragraph 1, Article 36 of the Private School Law.
When the private school in the preceding paragraph is established beforehand by the school corporations in accordance with a provisional private school establishment plan, the school establishment shall be completed within three years of the official registration of the school corporations, and the school registration license shall be obtained in accordance with Article 37 of the Private School Law. When the private school is an affiliate to an existing school, the school establishment shall be completed and the school registration license obtained within the time frame approved by the school regulatory authority.
When the school corporations fail to complete the school establishment and obtain the registration license within the specified time frame, the school regulatory authority shall ordain completion by a given deadline. Failure to complete the establishment before the deadline will risk revocation or abolition of the original school establishment approval, with a public notice being made. In case of a school established beforehand, the school regulatory authority in charge of the school corporations shall also revoke or abolish the establishment approval for the school corporations, when necessary.