All account books, receipts, and operational revenue and expenditure pertaining to the Fund Management Committee handling matters in accordance with the provisions of this Act are without exception exempt from taxation.

The provisions of this Act apply, mutatis mutandis, to the handling of the retirement, severance, resignation, and bereavement compensation payments of full-time, qualified, paid personnel in the categories listed below employed within the establishment staffing of a private school:
1.research personnel appointed in accordance with the Employment Guidelines for Research Personnel at Universities;
2.professional technicians appointed in accordance with the Employment Regulations for Teaching Positions for Professional Technicians at Universities;
3.professional and technical teachers selected and appointed in accordance with the Regulations Regarding the Selection and Appointment of Specialized Technical Personnel at Junior Colleges; and
4.Foreign nationals holding a full-time post within the establishment staffing of a registered private school at any level as a qualified, paid teacher or in a capacity listed in any of the preceding three subparagraphs.
The provisions of this Act also apply, mutatis mutandis, to the principal and staff of a private preschool that has completed its registration.

The Enforcement Rules of this Act shall be prescribed by the central competent authority.

The date of effect of this Act shall be prescribed by the Executive Yuan.
The amendments to this Act take effect from the date of promulgation.