Private School Act Article 86
Individuals, legal persons, groups, or other organizations from Taiwan given approval to invest or enter into technical cooperation activities in mainland China may establish schools at the senior high level or below there, catering exclusively for educating people from Taiwan, after applying to the Ministry of Education for registration (hereafter referred to as Taiwan Businessman's School in mainland China), and may also set up affiliated preschools.The regulations for Taiwan Businessman's School in mainland China governing their registration application procedure, curricula, facilities and equipment, admission and enrollment, awards and subsidy grants, students’ education after returning to Taiwan, the qualifications required by people from Taiwan to be appointed as principal/president, teachers, and other staff members, and their annual salary increments shall be drawn up and prescribed jointly by the Ministry of Education and the Mainland Affairs Council and submitted to the Executive Yuan for approval.If students at schools which comply with the regulations referred to in the previous paragraph return to Taiwan, their student records may be amalgamated with the student records they subsequently obtain at a school at the same educational level in Taiwan.The provisions of the Government Employees and Teachers Insurance Act and the National Health Insurance Act governing private schools may also apply, mutatis mutandis, to insurance for people from Taiwan appointed as the principal/president, teachers, and other staff members of these Taiwan Businessman's School in mainland China. If the personnel system of such a school is the same as that of schools in Taiwan offering the same level/s of education, the relevant provisions of this Act may also apply, mutatis mutandis, to the retirement, bereavement payment, and layoff with severance pay matters of their principal/president, teachers, and other staff members.
中文原文 私立學校法第86條
經許可在大陸地區從事投資或技術合作之臺灣地區人民、法人、團體或其他機構，向教育部申請備案後，得於大陸地區設立專以教育臺灣地區人民為對象之高級中等以下學校（以下簡稱大陸地區臺商學校），並得附設幼兒園。
大陸地區臺商學校申請備案之程序、課程、設備、招生、獎（補）助、學生回臺就學、臺灣地區人民擔任校長、教師、職員之資格及其薪級年資之採計等相關事項之辦法，由教育部會同行政院大陸委員會擬訂，報請行政院核定之。
符合前項辦法學校學生回臺就學，其學歷得與臺灣地區同級學校學歷相銜接。
臺灣地區人民擔任大陸地區臺商學校校長、教師、職員之保險事項，得準用公教人員保險法及全民健康保險法有關私立學校之規定，大陸地區臺商學校人事制度與臺灣地區同級學校一致者，上開校長、教師、職員之退休、撫卹、資遣事項，得準用本法相關規定。
大陸地區臺商學校申請備案之程序、課程、設備、招生、獎（補）助、學生回臺就學、臺灣地區人民擔任校長、教師、職員之資格及其薪級年資之採計等相關事項之辦法，由教育部會同行政院大陸委員會擬訂，報請行政院核定之。
符合前項辦法學校學生回臺就學，其學歷得與臺灣地區同級學校學歷相銜接。
臺灣地區人民擔任大陸地區臺商學校校長、教師、職員之保險事項，得準用公教人員保險法及全民健康保險法有關私立學校之規定，大陸地區臺商學校人事制度與臺灣地區同級學校一致者，上開校長、教師、職員之退休、撫卹、資遣事項，得準用本法相關規定。