Regulations Governing the Establishment and Assistance of Overseas Taiwan Schools Article 38

An Overseas Chinese School may establish an affiliated preschool. Matters related to the standards governing its establishment, its program, facilities, admission of children, and teaching staff may be handled applying, mutatis mutandis, the provisions of the Early Childhood Education and Care Act and the provisions of related legislation.
中文原文 海外臺灣學校設立及輔導辦法第38條
海外臺灣學校得附設幼兒園,其設立標準、課程、設備、招生及師資等事項,得準用幼兒教育及照顧法及其相關法規之規定。

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