Private School Act Enforcement Rules Article 26

The board may notify the school corporate body that the school head may attend board meetings in a non-voting capacity. If, however, a meeting will discuss matters in which the school head has a conflict of interest, apart from providing necessary explanation, the school head shall excuse him/herself.
中文原文 私立學校法施行細則第26條
董事會得通知學校法人所設學校校長列席董事會議。
但涉及其本身利害關係時,除必要之說明外,校長應迴避。

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