Regulations for the Establishment and Management of Private Elementary Schools, Junior and Senior High Schools, and Affiliated Preschools for International Residents Article 27
The merger of SIRs may be conducted in the following approaches:1. a merger with continuity: only one SIR left after the merger and the school merged becomes part of the continuing SIR;2. a merger with new entity: all older SIRs extinguish after the merger. A new SIR comes to existence with a new name.
中文原文 私立高級中等以下外國僑民學校及附設幼兒園設立及管理辦法第27條
外國僑民學校之合併，依下列二種類型規劃：
一、存續合併：合併後僅一校存續，其他學校變更為存續學校之一部分。
二、新設合併：合併後各校均消滅，成立一所新設外國僑民學校，並另定新校名。
一、存續合併：合併後僅一校存續，其他學校變更為存續學校之一部分。
二、新設合併：合併後各校均消滅，成立一所新設外國僑民學校，並另定新校名。