Regulations Governing Educational Institutions at All levels Applying for Work Permits for Foreign Teachers and Their Administration Article 5

The number of persons referred to in Article 3, Subparagraph 3 that an educational institution employs to teach foreign languages, or teach arts as subjects or related subjects, or teach subjects in activity-related fields is not permitted to exceed the number obtained by multiplying the total number of classes that the competent authority has authorized for that school by the number of foreign language sessions prescribed in each course outline for each class to have each week, then adding the total number of foreign language sessions that each class in the school has each week that exceeds the number prescribed for each course outline, and then dividing that figure by the maximum number of hours that subject teachers are authorized by the competent authority to teach each week. This restriction does not apply to senior secondary schools which have been given approval to provide second foreign language courses.
中文原文 各級學校申請外國教師聘僱許可及管理辦法第5條
學校聘僱第三條第三款所定外國語文、藝能及活動等相關領域或科目之教師之員額數,不得超過主管機關核定之學校總班級數乘以課程綱要規範每班每週之外國語文課程節數,加計超出課程綱要規範之全校每班每週外國語文課程總節數後,除以主管機關核定科任教師每週最高上課時數所得之數額。
但高級中等學校獲准開辦第二外國語文課程者,不在此限。

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