If public senior high schools are under one of the following circumstances, the competent authority shall penalize the involved personnel through administrative measures, and deduct school of its subsidy, or reduce its number of classes; schools are required to take corrective actions within a certain time; schools that fail to do so may be subject to consecutively fines until corrective actions have been taken. Such circumstances include:
1. Conduct teaching that violates regulations stipulated by the central competent authority regarding students’ balanced learning in five aspects of education or adaptive development based on Article 50.
2. The percentage of qualified teachers violates regulations stipulated by the central competent authority regarding senior high schools’ organization, establishment, and staffing standards based on Paragraph 1 of Article 24.
3. Charge students fees that violate regulations stipulated by the corresponding competent authorities based on Paragraph 4 of Article 56.
Private senior high schools under any of the circumstances in the previous Paragraph shall be penalized based on the regulations of Article 55 in the Private School Act.

Public senior high schools’ income collected through providing of venues, facilities, and equipment to others for use or to entrusted party for operation, as well as income that derived from incentive participation of private parties, shall not be subject to regulations of Article 7 in the National Property Act regarding income being turned in to the national treasury, and local public property management income being turned in to the national treasury.
Public senior high schools providing their venues, facilities, and equipment to others for use shall prioritize the purpose of public welfare.
For public senior high schools with official budget, income from the previous Paragraph and from conducting students’ academic counseling, retaking（repeating）courses, recruitment, special screening, practicum, experiments, implementation of continuing education, and donations and their related expenses shall be documented in an independent account and operated through delegate collection and payment. The balance may be deposited for the purpose of improving school infrastructure and teaching equipment, and shall not be restricted by Article 13 of the Budget Act
Regulations on income and expenses management in the previous Paragraph shall be stipulated by the central competent authority.
For public senior high schools that provide budget for their affiliated units, each income and expense shall be included in the school fund based on cycling budgeting procedures of the Budget Act.

Special education students’ educational needs at senior high schools shall be addressed according to special education related regulations.

People with educational level equivalent to senior high school graduates may be issued certificates after passing the self-study educational level identification exam; regulations regarding the agency holding the exam, exam frequency and schedule every year, requirements of test-takers, subjects and range of the exam, score calculation standards, issuing, revocation and termination of the certificate, and other relevant matters shall be stipulated by the central competent authority.

Senior high extension schools and evening division established before the enforcement of this Act shall transform into continuing education division according to the regulation of this Act since the enforcement date of this Act; the rights and interests of the employed faculty and stuff and enrolled students can still be addressed with the regulations prior to the enforcement of this Act.
The procedure and deadline for the transformation of the senior high extension schools and evening divisions mentioned in the previous Paragraph shall be stipulated by the enforcement rules of this Act.
For senior high extension divisions that have been established independently or as university or college affiliated units prior to the enforcement of this Act, such the enrollment, conversion, termination and other relevant matters of these divisions shall be conducted according to this Act’s regulations.

Regulations of this Act shall be applicable to senior high schools that are established by the Ministry of National Defense to cultivate military elites; the applicable range shall be stipulated by the Ministry of National Defense jointly with the central competent authority.

The enforcement rules for this Act shall be stipulated by the central competent authority.

This Act shall be enacted on August 1st, 2014, except for Articles 35 to Article 41 which have already been enacted since September 1st, 2013.
Amendments to this Act shall enter into force from the date of their promulgation, except for Articles 25, 52, 54, and 55, which shall be enacted from October 1st, 2016.