Enforcement Rules of the University Act Article 23
The calculation of credits for universities referred to in Paragraph 5, Article 26 of the Act shall follow the principle that 18 teaching hours shall be equal to 1 credit.Calculation of practical credits shall be stipulated by the universities.
中文原文 大學法施行細則第23條
本法第二十六條第五項所定大學學分之計算，原則以授課滿十八小時為一學分。
實習或實驗學分之計算，由各大學定之。
實習或實驗學分之計算，由各大學定之。