Private School Act Enforcement Rules Article 35

When the school's competent authority approves the use of funds from a school's establishment fund pursuant to Article 45, Paragraph 3 of the Act, the funds may be used in accordance with the following regulations:1. Funds may only be used starting in the fourth year after the private school has completed registration and begun recruiting students.2. The amount of funds used in each year shall conform to the relevant percentage set by the school's competent authority; the total amount of funds used may not exceed 70% of the total value of the school's establishment fund at the time of registration and start of student recruiting.
中文原文 私立學校法施行細則第35條
學校主管機關依本法第四十五條第三項規定核准動支設校基金時,應依下列規定辦理:
一、私立學校完成立案開始招生後第四年起,始得開始動支。
二、按各該學校主管機關所定比率逐年動支;其動支總額,不得超過立案招生當時設校基金總額百分之七十。

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