Early Childhood Education and Care Act Article 16
For children over 2 years old but less than 3 years old, the maximum class size is 16 children, and the class is limited to children only of that age group. For children over 3 years old and prior to entering elementary school, the maximum class size is 30 children. On offshore islands, in remote areas, and in indigenous tribe areas, where the number of children over 2 years old but less than 3 years old is not sufficient to form a class, with the approval of the municipal or county (city) competent authority, preschools may have mixed-age classes with a maximum class size of 15 children.Preschools with classes for children with disabilities may reduce the number of children in a class described in the preceding Paragraph. The reduction of number of children and method of estimation shall be stipulated by the municipal or county (city) competent authority.Other than affiliated preschools of public schools and branch campuses of public preschools which are exempt from appointing a principal, all preschools need to appoint the following full-time preschool educators:1. Principal2. Preschool teachers, educare givers, or educare assistantsThe requirements for preschool educator-child ratio for preschools and their branch campuses, excluding the principal, are as follows:1. For classes of children over 2 years old but less than 3 years old, there shall be one preschool educator for classes of no more than 8 children and two preschool educators for classes of 9 children or more. The same requirements apply to preschools located on offshore islands, in remote areas, and indigenous tribal areas as described in Paragraph 1.2. For classes of children over 3 years old and prior to entering elementary school, there shall be one preschool educator for classes of no more than 15 children and two preschool educators for classes of 16 children or more.For affiliated preschools of public schools, in addition to preschool educators employed in accordance with the preceding two Paragraphs, each preschool shall employ an additional preschool educator.In the case of natural disasters or other emergencies and children need to be placed in preschool, the municipal and county (city) competent authority shall observe the following provisions without the restrictions in Paragraph1, Paragraph 4, and approved enrollment quota:1. For each school year, in classes of children over 2 years old but less than 3 years old, or in mixed age group classes of children over 2 years old and prior to entering elementary school as described in Paragraph 1, one more child may be placed for every 8 children.2. For each school year, in classes of children over 3 years old and prior to entering elementary school, one more child may be placed for every 15 children.3. Starting the next school year, if no child leaves the preschool in the school year, the number of children enrolled shall be in accordance with the preceding two Subparagraphs; otherwise the enrollment of the number of children shall be in accordance with Paragraph 1.
中文原文 幼兒教育及照顧法第16條
幼兒園二歲以上未滿三歲幼兒，每班以十六人為限，且不得與其他年齡幼兒混齡；三歲以上至入國民小學前幼兒，每班以三十人為限。
但離島、偏遠及原住民族地區之幼兒園，因區域內二歲以上未滿三歲幼兒之人數稀少，致其招收人數無法單獨成班者，得報直轄市、縣（市）主管機關同意後，以二歲以上至入國民小學前幼兒進行混齡編班，每班以十五人為限。
幼兒園有招收身心障礙幼兒之班級，得酌予減少前項所定班級人數；其減少班級人數之條件及核算方式，由直轄市、縣（市）主管機關定之。
幼兒園除公立學校附設者及分班免置園長外，應置下列專任教保服務人員：
一、園長。
二、幼兒園教師、教保員或助理教保員。
幼兒園及其分班除園長外，應依下列方式配置教保服務人員：
一、招收二歲以上至未滿三歲幼兒之班級，每班招收幼兒八人以下者，應置教保服務人員一人，九人以上者，應置教保服務人員二人；第一項但書所定情形，其教保服務人員之配置亦同。
二、招收三歲以上至入國民小學前幼兒之班級，每班招收幼兒十五人以下者，應置教保服務人員一人，十六人以上者，應置教保服務人員二人。
公立學校附設幼兒園者，除依前二項規定配置教保服務人員外，每園應再增置教保服務人員一人。
直轄市、縣（市）主管機關為因應天然災害發生或其他緊急安置情事，有安置幼兒之必要者，應依下列規定辦理，不受第一項、第四項規定及核定招收人數數額之限制：
一、當學年度招收二歲以上至未滿三歲幼兒，或依第一項但書規定混齡招收二歲以上至入國民小學前幼兒之班級，每招收幼兒八人，得另行安置一人。
二、當學年度招收三歲以上至入國民小學前幼兒之班級，每招收幼兒十五人，得另行安置一人。
三、幼兒園於次學年度起，除該學年度無幼兒離園者仍應依前二款規定辦理外，每班招收人數，應依第一項規定辦理。
但離島、偏遠及原住民族地區之幼兒園，因區域內二歲以上未滿三歲幼兒之人數稀少，致其招收人數無法單獨成班者，得報直轄市、縣（市）主管機關同意後，以二歲以上至入國民小學前幼兒進行混齡編班，每班以十五人為限。
幼兒園有招收身心障礙幼兒之班級，得酌予減少前項所定班級人數；其減少班級人數之條件及核算方式，由直轄市、縣（市）主管機關定之。
幼兒園除公立學校附設者及分班免置園長外，應置下列專任教保服務人員：
一、園長。
二、幼兒園教師、教保員或助理教保員。
幼兒園及其分班除園長外，應依下列方式配置教保服務人員：
一、招收二歲以上至未滿三歲幼兒之班級，每班招收幼兒八人以下者，應置教保服務人員一人，九人以上者，應置教保服務人員二人；第一項但書所定情形，其教保服務人員之配置亦同。
二、招收三歲以上至入國民小學前幼兒之班級，每班招收幼兒十五人以下者，應置教保服務人員一人，十六人以上者，應置教保服務人員二人。
公立學校附設幼兒園者，除依前二項規定配置教保服務人員外，每園應再增置教保服務人員一人。
直轄市、縣（市）主管機關為因應天然災害發生或其他緊急安置情事，有安置幼兒之必要者，應依下列規定辦理，不受第一項、第四項規定及核定招收人數數額之限制：
一、當學年度招收二歲以上至未滿三歲幼兒，或依第一項但書規定混齡招收二歲以上至入國民小學前幼兒之班級，每招收幼兒八人，得另行安置一人。
二、當學年度招收三歲以上至入國民小學前幼兒之班級，每招收幼兒十五人，得另行安置一人。
三、幼兒園於次學年度起，除該學年度無幼兒離園者仍應依前二款規定辦理外，每班招收人數，應依第一項規定辦理。