Private School Act Article 2

Unless otherwise stipulated by law, private schools of various kinds and levels shall be established by school foundations (hereafter referred to as school legal persons) upon application to the competent authority.The school legal persons mentioned in the preceding paragraph refer to those that have been permitted by the competent authority to be formed according to the Act for the purpose of establishing and running private schools.
中文原文 私立學校法第2條
各級、各類私立學校之設立,除法律另有規定外,應由學校財團法人(以下簡稱學校法人)申請之。
前項學校法人,指以設立及辦理私立學校為目的,依本法規定,經法人主管機關許可設立之財團法人。

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