The Special Education Act Article 26

The implementation of special education shall be based on the results of professional evaluation co-ordinated with health, social, or labor affair resources to provide rehabilitation, training, and other related supportive services for students and preschoolers with disabilities.In order for preschoolers with disabilities to receive early intervention, the implementation of special education shall start from the age of two.The regulations of contents, forms, methods of provision, effectiveness reviews, and other matters relating to supportive services for students and preschoolers with disabilities mentioned in paragraph one in this Article shall be determined by the central competent authority.
中文原文 特殊教育法第26條
身心障礙教育之實施,各級主管機關應依專業評估之結果,結合衛政、社政或勞政資源,提供身心障礙學生及幼兒有關復健、訓練等相關支持服務。
為推展身心障礙兒童之早期療育,其特殊教育之實施,應自二歲開始。
第一項對身心障礙學生及幼兒提供相關支持服務之內容、形式、提供方式、成效檢核及其他相關事項之辦法,由中央主管機關定之。

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