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 37

A discontinued school and its branch campus or branch department may apply to the school regulatory authority for restoration of operation. For the procedures of restoration, provisions in these Regulations pertaining to establishment of schools shall apply.When a school corporation no longer operates any private school due to discontinuation or merger of its schools, it shall complete the procedures for restoration of operation, establishment of a new private school, merger with another school corporation, or reconstitution into other educational, cultural or social welfare corporation pursuant to Article 71 of the Private School Law within three years from the effective date of approval of the discontinuation or merger. Otherwise, the regulatory authority governing the school corporation shall order the enforcement of Article 72 of the Private School Law. When it is reconstituted into other educational, cultural or social welfare corporation, related data should be preserved. In case of discontinuation, the school corporation should seal all related data and request assistance from the school regulatory authority in handling data inquiry and storage.If a school corporation has ceased to operate any private school due to discontinuation or merger of its schools before the amendment and implementation of these Regulations on January 15, 2019, it shall complete the procedures for restoration of operation, establishment of a new private school, merger with another school corporation, or reconstitution into other educational, cultural or social welfare corporation pursuant to Article 71 of the Private School Law within three years from the amendment and implementation of these Regulations. Otherwise, the regulatory authority in charge of the school corporation shall order the enforcement of Article 72 of the Private School Law.
中文原文 高級中等以下學校及其分校分部設立變更停辦辦法第37條
學校及其分校、分部經停辦者,得申請各該主管機關核定後恢復辦理,其程序準用本辦法有關設立之規定。
學校法人因所設私立學校停辦或合併後,已無其他所設私立學校者,應於學校停辦、合併核定生效後三年內完成恢復辦理、新設私立學校、與其他學校法人合併或依私立學校法第七十一條完成變更為其他教育、文化或社會福利事業之財團法人,屆期未完成者,學校法人主管機關應命其依私立學校法第七十二條規定辦理。
變更為其他教育、文化或社會福利事業之財團法人者,仍應保留相關之資料;解散者,應由學校法人封存相關資料,報學校主管機關協調查詢及保存資料之方式。
本辦法中華民國一百零八年一月十五日修正施行前,學校法人因所設私立學校停辦或合併後,已無其他所設私立學校者,應於本辦法修正施行後三年內完成恢復辦理、新設私立學校、與其他學校法人合併或依私立學校法第七十一條完成變更為其他教育、文化或社會福利事業之財團法人;屆期未完成者,學校法人主管機關應命其依私立學校法第七十二條規定辦理。

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