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 7
A private elementary school shall be established in compliance with the following criteria:1. School land:(1) For a school with less than 180 students, the developable and usable area of the school land should be at least 2,700 square meters.(2) For a school with over 180 students, the area of the school land should be increased by 12.5 square meters for each additional student.(3) If the public facilities in local community are available to the school for physical education purpose, with supporting consent of use being presented and approval obtained from the relevant regulatory authorities, deduction in the area requirement for standard school land equaling one half of the public facilities’ area can be made. However, the deduction shall not exceed one-fifth of the total school land area.2. School buildings and other equipment: The Elementary School Equipment Benchmark shall apply.3. School funding and finance:(1) There should be sufficient funds for the establishment of the school (e.g., purchase or rental of the school land, construction, and equipment) and the annual current expenses required for maintaining basic operation of the school. A detailed school funding statement shall be provided.(2) A sufficient school foundation fund, depending on the scale of the school, should be raised and deposited into an earmarked bank account. For a school with less than six classes, it should be NTD 5,400,000; for a school with seven to twelve classes, it should be NTD 10,800,000; for a school with 13 to 18 classes, it should be NTD 16,200,000; for a school with more than 19 classes, it should be NTD 25,000,000.4. Faculty: Qualified teachers should be hired in accordance with relevant regulations. Staffing structure shall comply with the Guidelines on Class Size and Staffing in Elementary and Junior High Schools.
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7條
私立國民小學之設立基準如下：
一、校地：
（一）學生人數在一百八十人以下之學校，其校地可開發使用面積至少應有二千七百平方公尺。
（二）學生人數逾一百八十人之學校，每增加一名學生至少應增加十二點五平方公尺之校地面積。
（三）學校所在社區公共設施可供學校作為體育教學使用，且能提出同意使用證明文件，並經各該主管機關核准者，其校地面積標準，得酌減該公共設施可提供使用面積之二分之一。
但酌減之面積，不得超過校地面積之五分之一。
二、校舍及其他設備：依國民小學設備基準之規定辦理。
三、設校經費及基金：
（一）應有充足之設校經費（包括購地、租地、建築、設備等經費）及維持學校基本運作所需之每年經常費，且應提供明確之設校財源證明。
（二）應依學校規模籌足設校基金，存入銀行專戶。
六班以下為新臺幣五百四十萬元，七班至十二班為新臺幣一千零八十萬元，十三班至十八班為新臺幣一千六百二十萬元，十九班以上為新臺幣二千五百萬元。
四、師資：應依有關規定聘請合格者充任；其員額，依國民小學與國民中學班級編制及教職員員額編制準則之規定。
一、校地：
（一）學生人數在一百八十人以下之學校，其校地可開發使用面積至少應有二千七百平方公尺。
（二）學生人數逾一百八十人之學校，每增加一名學生至少應增加十二點五平方公尺之校地面積。
（三）學校所在社區公共設施可供學校作為體育教學使用，且能提出同意使用證明文件，並經各該主管機關核准者，其校地面積標準，得酌減該公共設施可提供使用面積之二分之一。
但酌減之面積，不得超過校地面積之五分之一。
二、校舍及其他設備：依國民小學設備基準之規定辦理。
三、設校經費及基金：
（一）應有充足之設校經費（包括購地、租地、建築、設備等經費）及維持學校基本運作所需之每年經常費，且應提供明確之設校財源證明。
（二）應依學校規模籌足設校基金，存入銀行專戶。
六班以下為新臺幣五百四十萬元，七班至十二班為新臺幣一千零八十萬元，十三班至十八班為新臺幣一千六百二十萬元，十九班以上為新臺幣二千五百萬元。
四、師資：應依有關規定聘請合格者充任；其員額，依國民小學與國民中學班級編制及教職員員額編制準則之規定。