Special education is implemented on the following four levels:
A. Preschool education level: provided in homebound settings, hospitals, preschools, social welfare facilities, the preschool division of special education schools, or other suitable locations.
B. Compulsory education level: provided in elementary schools, junior high schools, special education schools, or other suitable locations.
C. Senior high school education level: provided in senior high schools, special education schools, or other suitable locations.
D. Higher education level and adult life-long learning: provided in colleges above and including the five-year junior college level, and other life-long learning organizations.
Special education students and preschoolers at the preschool education level in the first subparagraph and the compulsory education level in the second subparagraph of the previous paragraph are placed in a school on the principle of proximity. The competent authorities on the metropolitan and county（city）levels shall consolidate information on school admission and provide it to students and preschoolers, and offer authorities the manpower and resource assistance they need. If schools within the school district cannot provide a suitable location to cater to the needs of special education students at the compulsory education level, the competent authorities may arrange placement in another suitable location.

Preschools and schools up to and including the senior high level shall actively implement inclusive education, and strengthen interaction and collaboration between general education teachers and special education teachers.
Preschools and schools up to and including the senior high level may establish special education classes, as follows:
A. Resource rooms.
B. Itinerant programs.
C. Self-contained classes.
Establishment of the special education classes in the previous paragraph shall be approved by the corresponding competent authorities, whereas its personnel and facilities are determined by the competent central authority.
In the case students of preschools and schools up to and including the senior high level are not placed in the special education class based on the regulations in paragraph two in this Article, the schools involved may develop and apply for special education programs to the corresponding competent authorities; the regulations and autonomous enactments concerning the contents, procedures, and other matters relating to application are determined by the corresponding competent authorities.

The enrollment age, grade placement, class location, instruction practice and duration of schooling of special education students shall be flexible to the extent to their special educational needs; procedures and details of practices including lowering or raising the enrollment age, shortening or extending duration of schooling, are all determined by the competent central authority. In case of any legal provisions, their regulations shall be followed.

In order to promote special education and manage the learning of special education students, schools up to and including the senior high level shall set up special education implementation committees, including representatives of students with disabilities, gifted/talented students, parent representatives of students with disabilities, parent representatives of gifted/talented students; the regulations and autonomous enactments concerning the missions, composition, meeting procedures and other relevant matters shall be determined by the corresponding competent authorities.
In order to promote special education and manage the learning of special education students, schools of higher education level shall set up special education implementation committees, including at least one student with disability. Parent representatives of students with disabilities may be recruited when necessary.
When setting up a special education implementation committee based on the previous paragraphs, schools with no special education students are allowed not to recruit special education students or their parent representatives.

Special education in all educational levels is implemented by the corresponding competent authorities in principle, with grants and assistance for the private sector, and shall take priority in providing necessary grants and assistance to support the private sector in providing education for students with disabilities.
The regulations and autonomous enactments concerning the management of special education including eligibility, conditions, methods, handling of law offenses, and other relevant mandated matters are determined by the corresponding competent authorities.

Schools up to and including the senior high level shall set up a specific unit in charge of special education, recruit and employ special education teachers, professionals, teaching assistants, and special education student assistants, in accordance with actual needs; the same applies to preschools with three or more self-contained classes.
The regulations governing the establishment of the specific unit referred to in the previous paragraph, the recruitment and employment of their personnel, and other relevant matters shall be determined by the competent central authority.
The standards and autonomous enactments concerning the number of basic periods taught each week, reduced teaching hours and other matters relating to full-time special education teachers, classroom teachers, people with administrative and other duties shall be determined by the corresponding competent authorities.

In order to improve the quality of special education and related services, the corresponding competent authorities shall provide an in-service training for special education teachers and related professionals.
In order to enhance the competence required to promote inclusive education, the corresponding competent authorities shall focus on providing an in-service training for general education teachers, special education service personnel, school and preschool administrators, and relevant personnel.
The in-service training in the previous paragraph shall take into account the learning conditions of special education students and preschoolers in general classrooms, and employ lecturers with related professional or practical experience; individualized guidance may be provided when necessary.
The corresponding competent authorities shall establish consultation services either independently or through schools, preschools, special education resource centers, or related professional organizations, in order to provide consultation services related to special education or inclusive instructional guidance.

In order to implement special education, the corresponding competent authorities shall proceed with identification of special education students and preschoolers based on the identification criteria.
The regulations of students and preschoolers in the previous paragraph on identification criteria, procedure, timeline, educational needs evaluation and re-evaluation, qualifications and rights of evaluators, training, and other relevant mandated matters are determined by competent central authority.

Preschools and schools of all levels shall actively find or accept applications to identify preschoolers and students with special education needs, and must obtain consent from adult students, students’ delegates or actual caregiver of students or preschoolers; after asking for underage students’ opinion, a placement shall be given, and special education and related services will be provided in accordance with the provisions of the previous article.
The corresponding competent authorities shall re-evaluate the appropriateness in the previous paragraph on the placement and special education related services each year.
If an adult student, a student’s delegate or actual caregiver of a student or preschooler does not give their consent to the evaluation and placement procedure, preschools and schools up to and including the senior high level involved shall report to the corresponding competent authority.
To ensure the learning rights and interests of students and preschoolers with disabilities, the competent authorities, when necessary, may require the adult student, a student’s delegate or actual caregiver of the student or preschooler to co-operate with identification, placement, and special education related services.

The competent central authority shall establish the curriculum guidelines and relevant regulations for special education in schools up to and including the senior high level, which serve as the basis for schools in planning and implementing their curriculum; schools may incorporate community resources to enrich their instructional activities.
The research and development as well as review of the curriculum guidelines for special education shall comply with the relevant provisions of the Senior High School Education Act.

The curriculum, teaching materials, teaching methods, and assessment in special education shall be flexible to meet the characteristics and needs of students and preschoolers.
The regulations and the preschool relevant guidelines of implementation, contents, teaching material development, teaching methods, assessments, and other matters relating to special education curriculum at schools up to and including the senior high level are determined by competent central authority.

In order to fully develop the potential of special education students, schools of all levels shall co-ordinate resources and recruit instructors with expertise to assist instructions.
The regulations of instructors in the previous paragraph on eligibility, methods, expenditures, and other relevant matters shall be determined by the competent central authority.

In the event of controversy over identification, placement, guidance, and supportive services, students’ or preschoolers’ delegates or actual caregivers, or special education students at schools above and including the senior high level, are able to file a complaint to authorities, who shall offer complaint services.
Special education students at schools up to and including the senior high level who believe that the penalties, other measures, or decisions of the school are illegal or inappropriate and harm their rights, may file a complaint with the school through their delegates or actual caregivers; if they do not agree with the decision made by the school regarding the complaint, they may file a re-complaint with the related competent authorities; if they file an appeal, the appeals agency shall transfer the case to the complaint review committee or the re-complaints review committee within ten days and notify the student and their delegates or actual caregivers.
If the previous paragraph on penalties, measures, or decisions result in administrative sanctions, the decision made regarding the re-complaint shall be considered equivalent to an appeal decision; if one does not agree with the re-complaint decision, one may file an administrative lawsuit according to the law.
Special education students at the higher education level who believe that the penalties, other measures, or decisions of the school are illegal or inappropriate and harm their rights may file a complaint with the school; if one does not agree with the decision made regarding the complaint by the school, one may file an appeal or an administrative lawsuit according to the law.
The scope, time limits, composition of the committee, investigation methods, review methods, execution of the review results, and other matters relating to complaints and re-complaints in paragraphs one, two and four in this Article shall be determined by the competent central authority.