In principle, only one application for change of name to a different type of senior high school is allowed pursuant to Subparagraph 2.1. of Article 4 herein. The school regulatory authorities shall review the applications according to the following procedures:
1. The school shall draft a name change proposal, to be deliberated and adopted by the school council, and also the board of directors in case of a private school. The school shall submit the application to the school regulatory authority before the deadline for the current year, attaching its name change proposal, meeting minutes, together with the school’s basic information and relevant documents.
2. The school regulatory authority may set up a review panel for the case. On-site visits may also be conducted when necessary.
3. The school regulatory authority may provide specific recommendations concerning the school’s future plans and long-term development after the name change. A six-month to one-year preparation period may be allowed, when necessary, subject to one extension for another six months to one year.
4. Applications for change of name to a different type of senior high school shall be reviewed and approved by the school regulatory authority before the name change is implemented. On-site visits and preparation as described in the two preceding paragraphs shall be conducted and completed accordingly, and then reviewed and approved by the school regulatory authority before the name change is implemented.

When a school applies for a change of name for the needs of school development pursuant to Subparagraph 2.2. of Article 4 herein, the school shall draft a name change proposal, to be deliberated and adopted by the school council, and also the board of directors in case of a private school. The school shall submit its application to the school regulatory authority before the deadline for the current year, attaching its name change proposal, meeting minutes, together with the school’s basic information and relevant documents.
The school regulatory authority may set up a review panel for the case. The application shall be reviewed and approved by the school regulatory authority before the name change is implemented.

When the regulatory authority governing a private school as mentioned in the two preceding articles is different from the regulatory authority governing the school corporation, the school’s regulatory authority shall consult the opinions of the school corporation’s regulatory authority when reviewing the private school’s name change as prescribed in the two preceding articles. When approving the name change, the school corporation’s regulatory authority shall be informed.

A private elementary school meeting the requirements of Article 8 herein may apply for restructuring itself into a private junior high school, or a private elementary and junior high school.
A private junior high school meeting the requirements of either Article 9 or Article 10 herein may apply for restructuring itself into a private senior high school, with a legally established affiliated junior high division.
A private elementary and junior high school meeting the requirements of either Article 9 or Article 10 herein may apply for restructuring itself into a private senior high school, with a legally established affiliated junior high division and an elementary division.
When a vocational senior high school is restructured into a junior college, relevant provisions in the Regulations Governing the Establishment, Alterations, and Cessation of Operations of Junior Colleges and Institutions of Higher Education and of Their Branch Campuses and Divisions including Skills-based Senior High School Divisions shall apply.

A school shall meet the following requirements when applying for restructuring:
1. It complies with the objectives of education policies and related regulations.
2. It has satisfactory educational performance, with evidentiary documents supporting such good performance, and the latest evaluation result meets the standard set by the school regulatory authority.
3. The school has normal administrative operation, including admission, student registration management, personnel, accounting, finance, and curriculum, with sound systems in place and no major administrative negligence in the school regulatory authority’s record.
In case of a private school applying for restructuring, its school corporation’s board of directors shall also be in normal operation apart from fulfilling the above requirements, and the corporate registration as well as registration of alterations has been legally completed. The school corporation shall also have developed a sound system.

Only one application for restructuring is accepted per year for a school. The base date for any fundamental review information is February 1 each year.
The school regulatory authorities shall accept and review applications for restructuring in accordance with the following procedures:
1. The school shall draft a restructuring plan, to be deliberated and adopted by the school council, and also the board of directors in case of a private school. Application shall be submitted to the school regulatory authority governing the restructured school, with the following enclosed: the restructuring plan, minutes of the school council’s meeting, minutes of the board of directors’ meeting, basic information that supports compliance with the requirements set out in the preceding article, and related documents.
2. The school regulatory authority shall set up a review panel for the case to conduct a preliminary restructuring review.
3. After the application has passed the preliminary restructuring review, the school regulatory authority shall carry out an on-site visit and a secondary review.
4. After the application has passed the secondary review, the school regulatory authority shall provide suggestions on substantive improvements to help future planning and long-term development of the school. In case of a private school, the application shall also be forwarded to the advisory committee for comments, which will serve as a reference for the school regulatory authority’s decisions.
5. After the school restructuring application has passed the secondary review, the school regulatory authority shall approve the restructuring. A six-month to one-year preparation may be allowed, when necessary, subject to one extension for another six months to one year. Upon completion of the preparation, on-site visit and review shall be conducted and passed before approving the restructuring.
6. When an application for school restructuring has failed the preliminary or secondary review, or failed the review at the end of the preparation period of school restructuring, a new application shall be submitted if the school intends to proceed with the restructuring.
The restructuring plan mentioned in Subparagraph 1 above shall specify the following:
1. Background and process of the restructuring.
2. School profile: brief history, organization and staffing, existing number of classes and students, school land and buildings, textbooks and teaching materials, instruments and equipment, educational outcomes over the years, and the process, result, and verification of a self-assessment on the conditions for restructuring.
3. Restructuring plan: overall idea of the restructuring, features of the school development, scale of the school operation, number of faculty and administrative staff, school land, layout of school buildings, admission policy and origin of students, recruitment and training of faculty members, curriculum and teaching materials, books, instruments and equipment, student counseling, and administrative support measures.
4. Annual progress of the restructuring implementation, and continual assessment and control.
5. List of resource needs for the restructuring and plan to fulfill the needs, including the annual manpower, funding needs and source of funds in five years.
6. Possible problems and countermeasures in the course of restructuring.
7. Expected benefits of the restructuring.
For restructuring of a school as described in the three preceding paragraphs, if the school regulatory authorities differ before and after the restructuring, the regulatory authority governing the restructured school shall consult the opinions of the regulatory authority governing the pre-restructure school when reviewing the restructuring application, and the pre-restructure school’s regulatory authority shall be informed when the restructuring is approved.

Provisions pertaining to the establishment of schools at various levels specified in these Regulations shall apply to the school restructuring in the following circumstances:
1. An elementary and junior high school or a junior high school is restructured into an elementary school.
2. A senior high school (with an affiliated junior high division) is restructured into a junior high school.
3. A senior high school (with an affiliated junior high division and an elementary division) is restructured into an elementary and junior high school, a junior high school, or an elementary school.
4. A junior college is restructured into a vocational senior high school.

Article 20 herein applies to the restructuring of a school.

Schools may choose to merge with suitable counterparts upon consideration of their own condition, available resources, and development priorities, and proceed with the merger planning and application for a merger.
School regulatory authorities may give suggestion of and assist in merger planning based on development trends of senior high education as well as elementary and junior high education, school distribution status, and allocation of educational resources.

A merger of schools may fall into one of the following three categories:
1. Merger with continued operation: Only one of the merged schools continues to exist after the merger, while other merged schools become part of the continuing school, its branch campus, or branch department.
2. Merger for a new school: All merged schools no longer exist after the merger, and a newly established school with a different name replaces the merged schools.
3. Merger under changed affiliation: A school corporation acquires a private school established by another school corporation and make it its own affiliate; or a senior high school, private junior high school, private elementary and junior high school, or private elementary becomes an affiliated school of a teacher training university.

For a merger of private schools, the school corporations concerned shall prepare a merger plan and a merger contract detailing matters relating to the merger, with the following enclosed: their balance sheets and list of assets audited and attested by a certified public accountant. Said documents shall be deliberated and adopted by the respective school councils and the board of directors, and then submitted to the school regulatory authority governing the merged school to apply for the merger and get approval. However, for a merger of private schools (whether at the same or different school levels) established by the same school corporation, no merger contract is required.
For a merger of public schools, the schools concerned shall prepare a merger plan and a merger contract detailing matters relating to the merger, to be deliberated and adopted by the respective school councils and submitted to the school regulatory authority governing the merged school for approval.
However, the school regulatory authority may initiate a merger of public schools based on policy needs, without requiring the school councils’ deliberation and adoption.
For a merger of schools mentioned in the two preceding paragraphs, if the school regulatory authorities differ before and after the merger, the regulatory authority governing the merged school shall consult the opinions of the respective regulatory authorities governing the pre-merge schools when reviewing the merger application.

A school merger plan shall specify the following:
1. Background and necessity of the merger plan.
2. Current status of the school and problems analysis.
3. The process of planning for the school merger.
4. Time frame of the merger and a to-do list.
5. Contents of the school merger plan: vision for the merged school, campus plan, layout and adjustment of school space, administrative organization and staffing structure, and financial plan.
6. Measures to protect the rights and interests of faculty and administrative staff and students after the merger.
7. Expected benefits of the merger.
8. Other related measures.

A merged private school shall complete the formulation and amendment of the school’s organizational charter within one year after the merger is approved by the school regulatory authority. In special circumstances, extension up to a maximum of two years may be granted upon approval from the school regulatory authority.

A school principal shall be appointed after a “merger for a new school”. The founding principal shall be appointed in accordance with Paragraph 2, Article 14 of the Senior High School Education Act and Article 13 of the Primary and Junior High School Act concerning the appointment of principals of newly established schools.

Article 20 herein applies to the merger of schools.