Early Childhood Education and Care Act Article 35

Preschools may establish parent associations, and affiliated preschools of junior high and elementary schools may establish such associations in conjunction with the school parent associations.The parent associations described in the preceding Paragraph may join regional parent associations.The mission, organization, operations, and other relevant matters prescribed in the autonomous laws and regulations of preschool parent associations shall be stipulated by the municipal or county(city) competent authority.
中文原文 幼兒教育及照顧法第35條
幼兒園得成立家長會;其屬國民中、小學附設者,併入該校家長會辦理。
前項家長會得加入地區性家長團體。
幼兒園家長會之任務、組織、運作及其他相關事項之自治法規,由直轄市、縣(市)主管機關定之。

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