The Special Education Act Article 45

The corresponding competent authorities shall allocate a budget to actively promote gifted/talented education in schools up to and including the senior high level, and shall utilize academic, social, and private sector resources to establish a long-term follow-up guidance system.The central competent authority shall provide financial subsidies to assist metropolitan and county (city) authorities in promoting the aforementioned gifted/talented education services.
中文原文 特殊教育法第45條
各級主管機關應編列預算,積極推動高級中等以下學校辦理資賦優異教育,並運用學術、社教及民間等資源辦理,建立長期追蹤輔導機制。
中央主管機關為協助直轄市、縣(市)主管機關推動前項資賦優異教育工作,應予以補助經費。

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