Early Childhood Education and Care Act Article 7
Educare services shall be child-centered, uphold gender, ethnic, and cultural equality, value both education and care, and respect parents.The government, society, families, educare service institutions, and preschool educators share responsibility in promoting and advancing educare services.The government shall provide all children with high-quality, universal, affordable, and accessible educare services, giving priority to children who are on offshore islands or in remote areas, or need assistance economically, physically, mentally, culturally, or ethnically, and may subsidize private educare service institutions in this matter.Public preschools and non-profit preschools shall give priority enrollment to children who need assistance; the preschool may apply for extra professional aids to the municipal or county (city) competent authority, if the enrollment of children who need assistance outnumber a certain ratio. However, childcare facilities that are established in accordance with Subparagraph 2, Paragraph 1, Article 23 of the Act of Gender Equality in Employment and are deemed as non-profit preschools shall enroll children in the following order:1. Children and grandchildren of employees.2. Children who need assistance.3. Children other than those in the preceding two Subparagraphs.The regulations or autonomous regulations regarding subsidies, enrollment and ratio of children who need assistance, and hiring of professional aids mentioned in the preceding two Paragraphs shall be stipulated by the respective competent authority.The government may subsidize necessary expenses for children receiving educare services; the subsidy recipients, requirements, the amount of subsidy, and other relevant matters shall be stipulated by the central competent authority.The right to apply for subsidies according to the preceding Paragraph cannot be detained, transferred, or provided as security.Prior to enrolling children, the educare service institution shall open a designated account in a financial institution, and report the name and address of the financial institution, the account number, and account name to the municipal or county (city) competent authority for approval. Upon approval, subsidies referred to in Paragraph 6 and other government funds earmarked for the assistance of children receiving educare services shall be deposited in the designated account. The funds deposited into the designated account shall not be used as the subject of offset, seizure, guarantee, or compulsory enforcement.However, for private preschools established in accordance with Paragraph 1, Article 8, the designated account in which funds are deposited in during the term are exempt from this rule following the end of the term.The government may distribute the childcare allowance to the parent, guardian, or current care giver of the child; the right to apply for said allowance cannot be detained, transferred, or provided as security.The parent, guardian, or current care giver of the child shall open a designated account in a financial institution, and report the name and address of the financial institution, the account number, and account name to the municipal or county (city) competent authority for approval, after which the childcare allowance referred to in the preceding Paragraph may be deposited in the designated account. The funds deposited into the designated account shall not be used as the subject of offset, seizure, guarantee, or compulsory enforcement.
中文原文 幼兒教育及照顧法第7條
教保服務應以幼兒為主體，遵行幼兒本位精神，秉持性別、族群、文化平等、教保並重及尊重家長之原則辦理。
推動與促進教保服務工作發展為政府、社會、家庭、教保服務機構及教保服務人員共同之責任。
政府應提供幼兒優質、普及、平價及近便性之教保服務，對處於離島、偏遠地區，或經濟、身心、文化與族群之需要協助幼兒，應優先提供其接受適當教保服務之機會，並得補助私立教保服務機構辦理之。
公立幼兒園及非營利幼兒園應優先招收需要協助幼兒，其招收需要協助幼兒人數超過一定比率時，得報請直轄市、縣（市）主管機關增聘專業輔導人力。
但依性別工作平等法第二十三條第一項第二款所設之托兒設施為非營利幼兒園者，依下列順序招收幼兒：
一、員工子女、孫子女。
二、需要協助幼兒。
三、前二款以外幼兒。
前二項補助、招收需要協助幼兒、一定比率及增聘輔導人力之辦法或自治法規，由各級主管機關定之。
政府對接受教保服務之幼兒，得視實際需要補助其費用；其補助對象、補助條件、補助額度及其他相關事項之辦法，由中央主管機關定之。
依前項規定請領補助之權利，不得扣押、讓與或供擔保。
招收幼兒之教保服務機構應於金融機構開立專戶，並載明金融機構名稱、地址、帳號及戶名報直轄市、縣（市）主管機關核准後，專供存入第六項補助及其他政府協助幼兒接受教保服務之費用；其專戶內之存款，不得作為扣押、抵銷、供擔保或強制執行之標的，但依第八條第一項規定設立之私立幼兒園，其專戶內當學期撥入之費用，於該學期結束後，不在此限。
政府得對幼兒之父母、監護人或實際照顧幼兒之人發放育兒津貼；其請領育兒津貼之權利，不得扣押、讓與或供擔保。
幼兒之父母、監護人或實際照顧幼兒之人，得於金融機構開立專戶，並載明金融機構名稱、地址、帳號及戶名報直轄市、縣（市）主管機關核准後，專供存入前項育兒津貼；其專戶內之存款，不得作為扣押、抵銷、供擔保或強制執行之標的。
推動與促進教保服務工作發展為政府、社會、家庭、教保服務機構及教保服務人員共同之責任。
政府應提供幼兒優質、普及、平價及近便性之教保服務，對處於離島、偏遠地區，或經濟、身心、文化與族群之需要協助幼兒，應優先提供其接受適當教保服務之機會，並得補助私立教保服務機構辦理之。
公立幼兒園及非營利幼兒園應優先招收需要協助幼兒，其招收需要協助幼兒人數超過一定比率時，得報請直轄市、縣（市）主管機關增聘專業輔導人力。
但依性別工作平等法第二十三條第一項第二款所設之托兒設施為非營利幼兒園者，依下列順序招收幼兒：
一、員工子女、孫子女。
二、需要協助幼兒。
三、前二款以外幼兒。
前二項補助、招收需要協助幼兒、一定比率及增聘輔導人力之辦法或自治法規，由各級主管機關定之。
政府對接受教保服務之幼兒，得視實際需要補助其費用；其補助對象、補助條件、補助額度及其他相關事項之辦法，由中央主管機關定之。
依前項規定請領補助之權利，不得扣押、讓與或供擔保。
招收幼兒之教保服務機構應於金融機構開立專戶，並載明金融機構名稱、地址、帳號及戶名報直轄市、縣（市）主管機關核准後，專供存入第六項補助及其他政府協助幼兒接受教保服務之費用；其專戶內之存款，不得作為扣押、抵銷、供擔保或強制執行之標的，但依第八條第一項規定設立之私立幼兒園，其專戶內當學期撥入之費用，於該學期結束後，不在此限。
政府得對幼兒之父母、監護人或實際照顧幼兒之人發放育兒津貼；其請領育兒津貼之權利，不得扣押、讓與或供擔保。
幼兒之父母、監護人或實際照顧幼兒之人，得於金融機構開立專戶，並載明金融機構名稱、地址、帳號及戶名報直轄市、縣（市）主管機關核准後，專供存入前項育兒津貼；其專戶內之存款，不得作為扣押、抵銷、供擔保或強制執行之標的。