When a school corporation applies for the discontinuation of an established private school, or its branch campus or branch department, pursuant to Paragraph 1, Article 70 of the Private School Law, a school discontinuation plan specifying the following shall be submitted to the school regulatory authority for approval:
1. Reason for the discontinuation.
2. Management and maintenance plan for the school facilities, equipment, files, and data during the period of discontinuation.
3. Arrangements for the resignation and dismissal of existing faculty and administrative staff.
4. Measures to assist in the transfer of existing students.
5. Other plans relating to the discontinuation.
When a school corporation is ordered by the school regulatory authority to discontinue a private school in accordance with Paragraph 2, Article 70 of the Private School Law, staff members of the school corporations or of a private or public school may be designated to take charge of the discontinuation, keep the student enrollment data, personnel files, accounting documents and ledgers, and other related information, and undertake the hand-over in accordance with Paragraph 2 of Article 36 herein.

When a public school finds it difficult to carry on the school operation, a discontinuation plan shall be drawn up upon the school council’s discussion and decision. Items listed in the first paragraph of the preceding article shall be specified and submitted to the school regulatory authority for approval.
The school regulatory authority may order a public school to discontinue operation based on development trends of senior high education as well as elementary and junior high education, school distribution status, and allocation of educational resources.
When processing the discontinuation of a school as described in the two preceding paragraphs, the school regulatory authority shall properly handle the transfer and withdrawal of the school’s existing students; the transfer, referral, resignation and dismissal of the existing faculty and administrative staff; and designate another public school to deal with the matters relating to the discontinuation, keep the student enrollment records, personnel files, accounting documents and ledgers, and other related information.

When a school’s branch campus or branch department is discontinued, students of the discontinued branch campus or branch department may continue their studies at the mother school or another branch campus. When the mother school is discontinued, the school should issue a certificate of transfer to the students and assist them to transfer to another school. The school regulatory authority may also assign students to other schools when necessary.

When a school’s branch campus or branch department is discontinued, its student enrollment records, personnel files, accounting documents and ledgers, and other related information should be properly kept by the mother school.
When a school is discontinued, all student enrollment records, personnel files, accounting documents and ledgers, and other information specified by the school regulatory authority shall be properly handled. In case of a public school, said information shall be handed over to a unit or agency designated by the school regulatory authority for safekeeping; in case of a private school, said information shall be handed over to the school corporation of the discontinued school, or a public school designated by the school regulatory authority. The information shall be returned to the school when it resumes operation.
When a school is dissolved as the result of a merger, all of their student enrollment records, personnel files, accounting documents and ledgers, and other related information shall be properly kept by the new school or the continuing school after the merger for safekeeping.

A discontinued school and its branch campus or branch department may apply to the school regulatory authority for restoration of operation. For the procedures of restoration, provisions in these Regulations pertaining to establishment of schools shall apply.
When a school corporation no longer operates any private school due to discontinuation or merger of its schools, it shall complete the procedures for restoration of operation, establishment of a new private school, merger with another school corporation, or reconstitution into other educational, cultural or social welfare corporation pursuant to Article 71 of the Private School Law within three years from the effective date of approval of the discontinuation or merger. Otherwise, the regulatory authority governing the school corporation shall order the enforcement of Article 72 of the Private School Law. When it is reconstituted into other educational, cultural or social welfare corporation, related data should be preserved. In case of discontinuation, the school corporation should seal all related data and request assistance from the school regulatory authority in handling data inquiry and storage.
If a school corporation has ceased to operate any private school due to discontinuation or merger of its schools before the amendment and implementation of these Regulations on January 15, 2019, it shall complete the procedures for restoration of operation, establishment of a new private school, merger with another school corporation, or reconstitution into other educational, cultural or social welfare corporation pursuant to Article 71 of the Private School Law within three years from the amendment and implementation of these Regulations. Otherwise, the regulatory authority in charge of the school corporation shall order the enforcement of Article 72 of the Private School Law.