Enforcement Rules of the University Act Article 22

Credits required for graduation of a bachelor’s degree stipulated in Paragraph 5, Article 26 of the Act shall not be less than 128 credits for a 4-year term of study for a bachelor’s degree; for term of study other than 4 years, the credits required shall be extended or reduced according to the term.To carry out educational experiments, universities shall report the programs to the Ministry of Education to approve the reduction of credits stipulated in the preceding paragraph.Credits required for graduation and conditions for graduation shall be listed in academic rules of universities.
中文原文 大學法施行細則第22條
本法第二十六條第五項所定學士學位畢業應修學分數,於學士學位修業期限為四年者,不得少於一百二十八學分;修業期限非四年者,應依修業期限酌予增減。
大學為辦理教育實驗,得專案報本部核准調減前項畢業應修學分數。
前二項有關畢業應修學分數及畢業條件,各大學應列入學則。

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