The Special Education Act Article 44

Gifted/talented students are allowed to take courses at the next grade level; if passed, the credits can be transferred after school enrollment.
中文原文 特殊教育法第44條
資賦優異學生得提早選修較高一級以上教育階段課程,其選修之課程及格者,得於入學後抵免。

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