The Special Education Act Article 12

Special education is implemented on the following four levels:A. Preschool education level: provided in homebound settings, hospitals, preschools, social welfare facilities, the preschool division of special education schools, or other suitable locations.B. Compulsory education level: provided in elementary schools, junior high schools, special education schools, or other suitable locations.C. Senior high school education level: provided in senior high schools, special education schools, or other suitable locations.D. Higher education level and adult life-long learning: provided in colleges above and including the five-year junior college level, and other life-long learning organizations.Special education students and preschoolers at the preschool education level in the first subparagraph and the compulsory education level in the second subparagraph of the previous paragraph are placed in a school on the principle of proximity. The competent authorities on the metropolitan and county (city) levels shall consolidate information on school admission and provide it to students and preschoolers, and offer authorities the manpower and resource assistance they need. If schools within the school district cannot provide a suitable location to cater to the needs of special education students at the compulsory education level, the competent authorities may arrange placement in another suitable location.
中文原文 特殊教育法第12條
特殊教育之實施,分下列四階段:
一、學前教育階段:在家庭、醫院、幼兒園、社會福利機構、特殊教育學校幼兒部或其他適當場所辦理。
二、國民教育階段:在國民小學、國民中學、特殊教育學校或其他適當場所辦理。
三、高級中等教育階段:在高級中等學校、特殊教育學校或其他適當場所辦理。
四、高等教育階段及成人終身學習:在專科以上學校或其他終身學習機構辦理。
前項第一款學前教育階段及第二款國民教育階段,特殊教育學生及幼兒以就近入學為原則,直轄市及縣(市)主管機關應統整提供學生及幼兒入學資訊,並提供所主管場所所需之人力、資源協助。
但國民教育階段學區學校無適當場所提供特殊教育者,得經主管機關安置於其他適當特殊教育場所。

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