The Act is enacted for the purpose of citizens with disabilities and giftedness/talents to receive adaptive and inclusive education, fully develop their potential, foster their personality, and empower them to serve society.

The competent authorities are the Ministry of Education at the central level, the municipal governments in metropolitans, and county（city）governments in counties（cities）.
When needed, all the respective authorities are required to co-ordinate to the maximum extent on multiple levels.

Disabilities refer to the following physiological or psychological disorders, evaluated and identified by professionals to be in need of special education and related services:
A. Intellectual Disability.
B. Visual Impairment.
C. Hearing Impairment.
D. Speech or Language Disorder.
E. Orthopedic Impairment.
F. Cerebral Palsy.
G. Health Impairment.
H. Emotional and Behavior Disorder.
I. Learning Disability.
J. Autism.
K. Multiple Disabilities.
L. Developmental Delay.
M. Other Disabilities.

Gifted/Talented refer to individuals with excellent potential or outstanding performance, evaluated and identified by professionals to be in need of special education and related services:
A. Gifted in Intelligence.
B. Gifted in Academic Aptitude.
C. Talented in Arts.
D. Talented in Creativity.
E. Talented in Leadership.
F. Gifted/Talented in Other Areas.

In order to facilitate the development of special education, the corresponding competent authorities shall establish Special Education Consultation Committees（SECC）to participate in the consultation, planning, and promotion of matters relating to special education.
The members of SECC shall be scholars and experts, educational administrators, school and preschool administrators, students with disabilities, gifted/talented students, representatives of equivalent-level teacher and preschool educator organizations, parent representatives of special education groups, parent representatives of students and preschoolers with disabilities, parent representatives of gifted/talented students and preschoolers, professionals of related special education（“the professionals”）, and representatives of related institutions and groups.
The total number in the previous paragraph of the representatives of educational administrators, school and preschool administrators, and related institutions and groups cannot constitute more than 50% of SECC members; the number of members of any given gender shall not be less than one-third of the total. SECC shall convene at least once every six months, and relevant information such as the list of members and meeting minutes shall be made public on the Internet.
The regulations and autonomous enactments in paragraph one in this Article concerning the composition, operation, and other matters relating to SECC shall be determined by the corresponding competent authorities.

The corresponding competent authorities shall establish Special Education Students Identification and Educational Placement Committee（IEPC）and recruit scholars and experts, educational administrators, school and preschool administrators, representatives of equivalent-level teacher and preschool educator organizations, parent representatives of special education groups, parent representatives of students and preschoolers with disabilities, parent representatives of gifted/talented students and preschoolers, professionals, representatives of the equivalent-level health regulatory authorities, representatives of related institutions and groups; IEPC shall provide identification, educational placement（“the placement”）, guidance and supportive services; the regulations and autonomous enactments concerning the enforcement, procedures, timeline, allocation of relevant resources, operation and other relevant matters are determined by the corresponding competent authorities.
The IEPC of the competent central authority provides identification, placement, guidance, and supportive services for students in schools above and including the senior high level, and is allowed not to recruit preschool administrators, the representatives of preschool educator organizations, parent representatives of preschoolers with disabilities, and parent representatives of gifted/talented students.
The total number of the representatives of educational administrators, school and preschool administrators, and related institutions and groups cannot constitute more than 50% of IEPC members; the number of members of any given gender shall not be less than one-third of the total. The list of IEPC members shall be made public. IEPC shall convene at least once every six months.
When the corresponding competent authorities hold meetings to conduct identification and placement for students or preschoolers with disabilities, they shall notify the students, students’ delegates, and actual caregivers to participate in the discussions on matters relating to the students or preschoolers. The delegates and the actual caregivers may also invite related professionals to attend the meetings.
If the corresponding competent authorities and IEPC do not adopt the placement recommendations and evaluation report contents related to the required services proposed by schools or preschools, reasons for the non-adoption shall be provided.

The corresponding competent authorities shall set up a specific unit to take charge of special education services.
All the personnel and administrators responsible for special education services in schools and preschools shall employ professionals with related special education backgrounds.
The special education backgrounds in the previous paragraph are defined as taking three or more credits of special education courses, or participating in special education professional workshops conducted by the corresponding competent authorities for more than 54 hours.

The corresponding competent authorities shall conduct annual research on the status of special education students and preschoolers, regularly report demographic data on special education needs; announce an overview of special education, and publish the yearly statistics report and related data analysis; appropriately allocate available resources based on current status and needs, and develop special education services.

The central and local governments shall plan a special education budget of no less than 4.5% of the yearly education budget in the central government and no less than 5% in local governments.
When the local governments plan budgets, the education for students with disabilities shall come as the top priority.
In order to maintain a balanced development of local education for students with disabilities, the central government shall subsidize personnel and practices; regulations of subsidies, accounting standards, application and review procedures, suspension of funding, deduction of current or future subsidies, performance assessment and other relevant matters are determined by the competent central authority after negotiation with municipal and county（city）governments.

The personality and rights and interests of special education students and preschoolers shall be respected and protected; their rights and interests related to learning, both on-campus and off-campus practicums and learning activities, shall not be discriminated against.
The provision of special education and related services, as well as the establishment of facilities, shall align with the goal of inclusion and incorporate the principles of adaptability, individualization, universal design, reasonable accommodations, localization, barrier-free environment, and accessibility.
According to Article 24, special education students subjected to discrimination by their schools have the right to file complaints and re-complaints.
The competent central authority shall develop relevant guidelines for reasonable accommodations and application procedures for each educational level; the process of developing these guidelines shall involve the participation of individuals with disabilities and their representative organizations.

Students with disabilities have the right to freely express their views on all matters affecting them, and they must be provided with disability- and age-appropriate assistance in order to fulfill this right.