Regulations for the Establishment and Management of Private Elementary Schools, Junior and Senior High Schools, and Affiliated Preschools for International Residents Article 31

If the SIRs fail to complete the merger as approved by the regulating authorities of the municipal or county (city) government, the regulating authorities may order the prompt completion of such merger within a certain time frame. The failure to complete the merger within the time frame or the merger involves any transgression of laws and regulations, the regulating authorities may repeal such approval and publish it.
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31條
外國僑民學校經直轄市、縣(市)主管機關核准合併後,未於三年內完成合併及立案,經主管機關命其限期辦理仍未完成,或其規劃學校合併涉有違法情事者,主管機關得廢止原合併核准,並公告之。

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