Regulations Governing the Establishment, Restructuring, Merger and Discontinuation of Schools and Branch Campuses and Branch Departments at the Senior High School Level or Below Article 28

For a merger of private schools, the school corporations concerned shall prepare a merger plan and a merger contract detailing matters relating to the merger, with the following enclosed: their balance sheets and list of assets audited and attested by a certified public accountant. Said documents shall be deliberated and adopted by the respective school councils and the board of directors, and then submitted to the school regulatory authority governing the merged school to apply for the merger and get approval. However, for a merger of private schools (whether at the same or different school levels) established by the same school corporation, no merger contract is required.For a merger of public schools, the schools concerned shall prepare a merger plan and a merger contract detailing matters relating to the merger, to be deliberated and adopted by the respective school councils and submitted to the school regulatory authority governing the merged school for approval.However, the school regulatory authority may initiate a merger of public schools based on policy needs, without requiring the school councils’ deliberation and adoption.For a merger of schools mentioned in the two preceding paragraphs, if the school regulatory authorities differ before and after the merger, the regulatory authority governing the merged school shall consult the opinions of the respective regulatory authorities governing the pre-merge schools when reviewing the merger application.