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.