The Special Education Act Article 17

Schools up to and including the senior high level shall set up a specific unit in charge of special education, recruit and employ special education teachers, professionals, teaching assistants, and special education student assistants, in accordance with actual needs; the same applies to preschools with three or more self-contained classes.The regulations governing the establishment of the specific unit referred to in the previous paragraph, the recruitment and employment of their personnel, and other relevant matters shall be determined by the central competent authority.The standards and autonomous enactments concerning the number of basic periods taught each week, reduced teaching hours and other matters relating to full-time special education teachers, classroom teachers, people with administrative and other duties shall be determined by the corresponding competent authorities.
中文原文 特殊教育法第17條
高級中等以下學校為辦理特殊教育,應設專責單位,依實際需要遴聘及進用特殊教育教師、特殊教育相關專業人員、教師助理員及特教學生助理人員;幼兒園設有特殊教育班班級數三班以上者,亦同。
前項專責單位之設置與人員之遴聘、進用及其他相關事項之辦法,由中央主管機關定之。
特殊教育專任教師、兼任導師、行政或其他職務者,其每週基本教學節數、減授課時數與其他相關事項之標準及自治法規,由各級主管機關定之。

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