Regulations for the Establishment and Management of Private Elementary Schools, Junior and Senior High Schools, and Affiliated Preschools for International Residents Article 30

After the merger plan of SIRs acquires the necessary approval from the regulating authorities of the municipal or county (city) government, the merger commission shall complete the merger in three years per the approved plan and file for completion of the merger.
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30條
外國僑民學校之合併經直轄市、縣(市)主管機關核准後,合併委員會應於三年內依合併計畫完成合併及立案。

English translation for reference only; the Chinese text prevails. Not legal advice.