Gifted/Talented education in preschools and schools up to and including the senior high level is implemented as follows:
A. Preschool education level: adopting special education programs.
B. Compulsory education level: adopting resource rooms, itinerant programs, or special education programs.
C. Senior high school education level: on the basis of Article 13, paragraphs 2 and 4.

The enrollment and admission to advanced education of gifted/talented students shall follow the procedures specified in the regulations of school enrollment and admission to advanced education; schools above and including the senior high level may utilize multiple admission paths, fully considering both school performance and potential strengths of gifted/talented students.

Schools up to and including the senior high level shall create a team to develop individual guidance plans in consideration of the characteristics, aptitude, strengths, learning styles, and special needs of gifted/talented students, and shall invite gifted/talented students, and their delegates or actual caregivers to participate when developing said plans.

The corresponding competent authorities of schools up to and including the senior high level shall subsidize schools in implementing the multiple gifted/talented education programs, and offer grants and assistance for excellent performance agents.
The corresponding competent authorities shall provide awards to the gifted/talented students with outstanding performance.
The regulations and autonomous enactments in the two previous paragraphs concerning the grants and assistance, the scope of implementation of the program, conditions, methods of provision, and other relevant matters are determined by the corresponding competent authorities.

Gifted/talented students are allowed to take courses at the next grade level; if passed, the credits can be transferred after school enrollment.

The corresponding competent authorities shall allocate a budget to actively promote gifted/talented education in schools up to and including the senior high level, and shall utilize academic, social, and private sector resources to establish a long-term follow-up guidance system.
The competent central authority shall provide financial subsidies to assist metropolitan and county（city）authorities in promoting the aforementioned gifted/talented education services.

Schools up to and including the senior high level shall improve identification and guidance services and if required may adjust assessment items, tools, and procedures to provide assistance for twice-exceptional students and students from outer islands, remote areas, or needs based on economic, cultural, or ethnic status.
The previous paragraph on adjustment of identification standards, procedures, timeline, assessment items and tools, and other relevant matters are determined by the competent central authority.

The implementation of gifted/talented education in higher education shall take into account the aptitude and strengths of gifted/talented students, and may adopt special education programs.