Preschools and schools of all levels, and examination agencies must not reject admission to schools or examination eligibility for the reason of disability itself.
Schools of all levels and examination agencies shall offer appropriate examination services and accessibility measures, and shall consider the actual needs of students with disabilities and provide reasonable accommodation and announce it publicly; the regulations of eligibility, qualifications, application procedures, examination services, accommodations, accessibility measures and other matters relating to students with disabilities shall be determined by the competent central authority.

The implementation of special education shall be based on the results of professional evaluation co-ordinated with health, social, or labor affair resources to provide rehabilitation, training, and other related supportive services for students and preschoolers with disabilities.
In order for preschoolers with disabilities to receive early intervention, the implementation of special education shall start from the age of two.
The regulations of contents, forms, methods of provision, effectiveness reviews, and other matters relating to supportive services for students and preschoolers with disabilities mentioned in paragraph one in this Article shall be determined by the competent central authority.

The corresponding competent authorities shall provide guidance on assessment, teaching, and administrative supportive services to students and preschoolers with disabilities, and those students with disabilities at non-school-based experimental education facilities who have received approval.
Preschools and schools up to and including the senior high level shall undertake the assessment, teaching, and guidance of students and preschoolers with disabilities on the basis of a disciplinary team approach, and if required may co-ordinate with professionals in the fields of health and medical intervention, education, social work, and vocational rehabilitation, to provide assistance in learning, living, counseling, rehabilitation, vocational guidance assessment, and transitions guidance and services.
Higher education level schools shall provide guidance for students with disabilities in accordance with the provisions in the previous paragraph.
The regulations governing the contents of supportive services, team composition, personnel qualifications, missions, operation methods and other matters relating to professional teams mentioned in paragraphs one and two in this Article shall be determined by the competent central authority.

The corresponding competent authorities or private institutions providing education of students and preschoolers with disabilities at schools up to and including the senior high level may establish special education schools; the scale of such schools shall be kept small as a principle; the admission of students and preschoolers with severe and multiple disabilities shall be the top priority; and each school may have several campuses.
Schools for students with hearing impairments shall mainly enroll students and preschoolers with hearing impairments; whereas schools for students with visual impairments shall mainly enroll students and preschoolers with visual impairments.
Special education schools are established by governments on the national, municipal, county（city）level or privately, categorized as national, municipal, county（city）, and private schools; their establishment, alteration, and termination are governed by the following regulations:
A. National: certified by the competent central authority.
B. Municipal: certified by the competent metropolitan authorities and reported to the competent central authority for reference.
C. County（city）: certified by the competent county（city）authorities and reported to the competent central authority for reference.
D. Private: based on the relevant private school acts.
Establishment of special education schools is required to meet the standards determined by the competent central authority, including campus grounds, buildings, equipment, faculty, alteration, termination or merging, certification procedures, organization and personnel.
Special education schools shall collaborate with general schools, preschools, and communities to foster the social inclusion of students and preschoolers; regional special education resource centers shall be established to provide relevant resources and supportive services to the communities, schools, and preschools.
The regional special education resource centers in the previous paragraph on organization, operation, and teacher qualifications, recruitment, temporary transfer, training, incentives, seniority calculations, and other relevant matters shall be determined by the competent central authority.
In order to encourage special education schools to enrich the resources and supportive services of regional special education resource centers, the corresponding competent authorities shall allocate a budget for assistance.

A special education school shall have one principal; their qualifications for appointment shall be in accordance with the provisions of the Act Governing the Appointment of Educators, and the principal shall have special education related professional knowledge; their recruitment, appointment procedures, and other relevant matters shall comply with regulations governing the highest-level division at the school of appointment.
Special education schools may set up first- and or second-level units to handle academic affairs, student affairs, general affairs, practicum, research and development, and guidance, based on the scale of the school and its operational requirements.
The first-level unit shall have a director and the second-level unit shall have a section chief in the previous paragraph.
The directors of first-level units and section chiefs of second-level units shall be full-time teachers appointed by the principal, with the exception of the section chief of general affairs, who shall be a non-teaching staff member on a full-time basis, and the section chief of the guidance unit responsible for health, who may be appointed from full-time professionals.
If a special education school reaches a particular scale designated by the competent central authority, a secretary shall be appointed by the principal from full-time teachers to assist the principal in dealing with school affairs.
Candidates with competence in sign language shall be prioritized when applying for positions of principals and teachers at schools for students with hearing impairments.

Preschools and schools up to and including the senior high level shall strengthen the collaboration between general teachers, guidance teachers, and special education teachers; they shall provide appropriate teaching and support for students with disabilities in general classrooms; the regulations and autonomous enactments concerning the eligibility, teaching principles, guidance methods, staff development, performance evaluation, reward methods, and other relevant matters shall be determined by the corresponding competent authorities.
In order to ensure the educational rights of students with disabilities and enable general teachers to meet the educational needs of students with and without disabilities, school principals shall co-ordinate the provision of personnel resources and assistance from the relevant units within the school; the number of students in general classrooms that include students with disabilities can be adjusted through evaluation by IEPC; the regulations for providing personnel resources and assistance to teachers, adjusting the number of students in general classrooms that include students with disabilities, and other relevant matters shall be determined by the competent central authority.
When preschools admit preschoolers with disabilities, the preschool principal shall co-ordinate the provision of personnel resources and assistance for education and care service personnel; the number of students in classes that include preschoolers with disabilities can be adjusted through evaluation by IEPC; the requirements and methods for adjusting the class size shall be determined by the relevant competent authorities of the metropolitans and counties（cities）.

Schools up to and including the senior high level shall create a team to develop individualized educational plans for each student with disability; when developing individualized educational plans, the students as well as their delegates or actual caregivers shall be involved; if necessary, the students’ delegates or actual caregivers may invite relevant personnel to participate. When the school determines that a student has needs following professional evaluation, they shall invite the professionals to participate in the discussion of the individualized educational plans, and provide collaborative consultation, assist teachers in comprehending the student’s characteristics, develop appropriate teaching strategies, and promote instructional effectiveness.
Individualized educational plans for students with disabilities shall be developed before the beginning of school; the transferred students shall have their plans developed within one month after enrollment; and the first-year students shall have a preliminary individualized educational plan developed before the beginning of the school year, with subsequent review and revision within one month after the beginning of school.
The individualized educational plans in the previous paragraph shall be reviewed at least once per semester.
In order to ensure students with disabilities effectively participate in the development of individualized educational plans, the competent central authority shall establish relevant guidelines for schools; the process of developing these guidelines shall include individuals with disabilities and their representative organizations.
Preschools shall refer to the four previous paragraphs to develop individualized educational plans for preschoolers with disabilities.

In order to improve the special education competence of the teams in the previous Article, and to facilitate development of individualized educational plans according to the special education needs of students with disabilities in preschools and schools up to and including the senior high level, the corresponding competent authorities shall enhance the provision of in-service training for general education teachers, preschool educators, special education teachers, and relevant personnel, and shall provide assistance in related supportive services.

Schools up to and including the senior high level shall take into consideration the strengths, aptitude, special education needs, and career development of students with disabilities and offer appropriate guidance in admission to advanced education.
The regulations in the previous paragraph on guidance in admission quotas to advanced education, methods, qualifications and other matters relating to the rights and obligations of examinees with disabilities are determined by the competent central authority.

The corresponding competent authorities shall actively promote life-long learning of adults with disabilities and develop related work plans to encourage them to participate in life-long learning activities, and review the effectiveness of implementation regularly; the regulations of implementing organizations, methods, contents, and other relevant matters shall be determined by the competent central authority.

Schools of higher education level shall develop and implement special education programs for students with disabilities, set up specific units in charge of special education, resource classrooms, and specific personnel, and recruit as well as employ related specific personnel based on actual needs; the regulations of specific units and resource classroom duties, establishment and personnel staffing, recruitment, and other relevant matters shall be determined by the competent central authority.
In order to improve the integration of internal and external resources in schools of higher education level and promote the efficiency of cross-unit co-ordination, when a certain number or ratio of students with disabilities in colleges and universities is reached, the central authority shall encourage colleges and universities to establish special education resource centers; the number or ratio shall be announced by the competent central authority.
Individualized support plans to meet students’ needs shall be developed in colleges and universities; related teaching personnel, administrators, the student with disability, and student’s delegate or actual caregiver shall be invited to participate in the development of said plans.
Individualized support plans for students with disabilities shall be developed no later than one month after the course selection and withdrawal deadline.
The individualized support plans in the previous paragraph shall be reviewed at least once per semester.
In order to enhance the special education competence of the related specific personnel in paragraph one in this Article to develop individualized support plans, the central authority shall provide in-service training and assistance with related supportive services for the related specific personnel in colleges and universities.

In order to meet the continuous service needs of students and preschoolers with disabilities of all educational levels, preschools and schools of all levels shall provide continuous holistic transition guidance and services; the regulations of career transition plan contents, scheduling guidelines, development procedures, as well as transition meeting regulations, transition announcement methods, scheduling guidelines, and other relevant matters are determined by the competent central authority.

The corresponding competent authorities shall exempt or waive the educational expenses of students with disabilities based on their family’s financial circumstances; and may provide educational subsidies for preschoolers with disabilities attending private preschools or social welfare facilities, and shall provide grants and assistance to the institutions.
The regulations in the previous paragraph on exemptions or waivers, grant and assistance eligibility, conditions, expenses, quotas, frequency, and other relevant mandated matters shall be determined by the competent central authority.
The corresponding competent authorities shall give awards to students with disabilities with excellent academic achievements or outstanding performance; the regulations and autonomous enactments concerning the conditions, amounts, quotas, frequency, and other relevant mandated matters shall be determined by corresponding competent authorities.

Schools and preschools shall provide the following supportive services in order to meet the learning needs of students and preschoolers with disabilities:
A. Education and sports aids services.
B. Adaptive teaching materials services.
C. Manpower assistance in learning and living.
D. Rehabilitation services.
E. Family support services.
F. Adapted physical education services.
G. Access to a barrier-free campus.
H. Other supportive services.
The subparagraphs A through F in the previous paragraph are applicable to students with disabilities approved for non-school-based experimental education facilities.
The regulations in the two previous paragraphs concerning supportive services contents, forms, methods of provision, effectiveness review, and other relevant matters shall be determined by the competent central authority.
The corresponding competent authorities shall provide accessible transportation vehicles for students with disabilities who have been evaluated as unable to get to school independently; or offer subsidies if transportation vehicles cannot be provided; the regulations and autonomous enactments concerning the eligibility, application methods, standards of subsidies, and other relevant matters are determined by the corresponding competent authorities.
The corresponding competent authorities shall prioritize the allocation of a budget to promote the services in paragraphs one and four in this Article.

On the basis of admission applications, the corresponding competent authorities may approve or authorize social welfare or medical institutions in providing education for students with disabilities.
The corresponding competent authorities shall assist juvenile correction schools in providing education for students with disabilities.