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.