The Special Education Act Article 28
The corresponding competent authorities or private institutions providing education of students and preschoolers with disabilities at schools up to and including the senior high level may establish special education schools; the scale of such schools shall be kept small as a principle; the admission of students and preschoolers with severe and multiple disabilities shall be the top priority; and each school may have several campuses.Schools for students with hearing impairments shall mainly enroll students and preschoolers with hearing impairments; whereas schools for students with visual impairments shall mainly enroll students and preschoolers with visual impairments.Special education schools are established by governments on the national, municipal, county (city) level or privately, categorized as national, municipal, county (city), and private schools; their establishment, alteration, and termination are governed by the following regulations:A. National: certified by the central competent authority.B. Municipal: certified by the competent metropolitan authorities and reported to the central competent authority for reference.C. County (city): certified by the competent county (city) authorities and reported to the central competent authority for reference.D. Private: based on the relevant private school acts.Establishment of special education schools is required to meet the standards determined by the competent central authority, including campus grounds, buildings, equipment, faculty, alteration, termination or merging, certification procedures, organization and personnel.Special education schools shall collaborate with general schools, preschools, and communities to foster the social inclusion of students and preschoolers; regional special education resource centers shall be established to provide relevant resources and supportive services to the communities, schools, and preschools.The regional special education resource centers in the previous paragraph on organization, operation, and teacher qualifications, recruitment, temporary transfer, training, incentives, seniority calculations, and other relevant matters shall be determined by the competent central authority.In order to encourage special education schools to enrich the resources and supportive services of regional special education resource centers, the corresponding competent authorities shall allocate a budget for assistance.
中文原文 特殊教育法第28條
各級主管機關或私人為辦理高級中等以下學校之身心障礙學生及幼兒教育，得設立特殊教育學校；特殊教育學校之設立，應以小班、小校為原則，並以招收重度及多重障礙學生及幼兒為優先，每校並得設置多個校區。
啟聰學校以招收聽覺障礙學生及幼兒為主；啟明學校以招收視覺障礙學生及幼兒為主。
特殊教育學校依其設立之主體為中央政府、直轄市政府、縣（市）政府或私人，分為國立、直轄市立、縣（市）立或私立；其設立、變更及停辦，依下列規定辦理：
一、國立：由中央主管機關核定。
二、直轄市立：由直轄市主管機關核定後，報請中央主管機關備查。
三、縣（市）立：由縣（市）主管機關核定後，報請中央主管機關備查。
四、私立：依私立學校法相關規定辦理。
特殊教育學校設立所需之校地、校舍、設備、師資、變更、停辦或合併之要件、核准程序、組織之設置及人員編制標準，由中央主管機關定之。
特殊教育學校應與普通學校、幼兒園及社區合作，增進學生及幼兒之社會融合；並設立區域特殊教育資源中心，提供社區、學校及幼兒園相關資源與支持服務。
前項區域特殊教育資源中心之任務編組、運作與教師資格、遴選、商借、培訓、獎勵、年資採計及其他相關事項之辦法，由中央主管機關定之。
為鼓勵特殊教育學校精進區域特殊教育資源中心資源與支持服務，各級主管機關應編列經費補助之。
啟聰學校以招收聽覺障礙學生及幼兒為主；啟明學校以招收視覺障礙學生及幼兒為主。
特殊教育學校依其設立之主體為中央政府、直轄市政府、縣（市）政府或私人，分為國立、直轄市立、縣（市）立或私立；其設立、變更及停辦，依下列規定辦理：
一、國立：由中央主管機關核定。
二、直轄市立：由直轄市主管機關核定後，報請中央主管機關備查。
三、縣（市）立：由縣（市）主管機關核定後，報請中央主管機關備查。
四、私立：依私立學校法相關規定辦理。
特殊教育學校設立所需之校地、校舍、設備、師資、變更、停辦或合併之要件、核准程序、組織之設置及人員編制標準，由中央主管機關定之。
特殊教育學校應與普通學校、幼兒園及社區合作，增進學生及幼兒之社會融合；並設立區域特殊教育資源中心，提供社區、學校及幼兒園相關資源與支持服務。
前項區域特殊教育資源中心之任務編組、運作與教師資格、遴選、商借、培訓、獎勵、年資採計及其他相關事項之辦法，由中央主管機關定之。
為鼓勵特殊教育學校精進區域特殊教育資源中心資源與支持服務，各級主管機關應編列經費補助之。