The Special Education Act Article 16

Special education in all educational levels is implemented by the corresponding competent authorities in principle, with grants and assistance for the private sector, and shall take priority in providing necessary grants and assistance to support the private sector in providing education for students with disabilities.The regulations and autonomous enactments concerning the management of special education including eligibility, conditions, methods, handling of law offenses, and other relevant mandated matters are determined by the corresponding competent authorities.
中文原文 特殊教育法第16條
各教育階段之特殊教育,由各級主管機關辦理為原則,並得獎助民間辦理,對民間辦理身心障礙教育者,應優先獎助。
前項獎助對象、條件、方式、違反規定時之處理與其他應遵行事項之辦法及自治法規,由各級主管機關定之。

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