Early Childhood Education and Care Act Article 8
Municipalities, counties(cities), townships(cities), mountain indigenous districts of municipalities, schools, juridical persons, associations, hospitals, businesses, or individuals may establish preschools. Preschools shall acquire establishment permit from the municipal or county(city) competent authority before beginning enrollment of children and educare services.Public schools’ affiliated preschools and preschools established by municipalities, counties(cities), townships(cities), and mountain indigenous districts of municipalities are public preschools, whereas other preschools are private preschools. However, private child care centers and kindergartens established by public schools or government agencies before December 31, 2011 shall remain as private preschools.Preschools may establish branch campuses, but branch campuses are limited to the same township(city) of the main campus. However, this limit is not applicable to affiliated or branch preschools of schools with branch campuses, divisions, or classes within the same municipalities or counties(cities).The enrollment of children in branch campuses shall not exceed the number of children of the main campus and is limited to 60 children.Private preschools may apply to be registered as a non-profit corporation and establish a board of directors.The central competent authority shall stipulate the regulations regarding the basic facility standards, as well as the establishment, reconstruction, relocation, expansion, enrollment quota, procedures and application documents to be submitted for change of name and responsible person, suspension, reinstatement, withdrawal or revocation of permit, supervision, non-profit corporation registration, board functions, and other relevant matters for preschools and their branch campuses.In the case that the preschool referred to in Paragraph 1 is established by a company, limited partnership, hospital, or business, the established preschool shall predominantly enroll the children and grandchildren of employees of the establishing entity, its affiliates, and its contracted joint operators. In the case of enrollment vacancies, the preschool must be approved by the municipal, county(city) competent authority prior to the enrollment of other children.Preschools operating in teaching locations of schools at all levels may retain their original building usage classification, and are not required to apply for usage alteration license in accordance with Article 73 of the Building Act.
中文原文 幼兒教育及照顧法第8條
直轄市、縣（市）、鄉（鎮、市）、直轄市山地原住民區、學校、法人、團體、醫院、商業或個人，得興辦幼兒園；幼兒園應經直轄市、縣（市）主管機關許可設立，並於取得設立許可後，始得招收幼兒進行教保服務。
公立學校所設幼兒園應為學校所附設，其與直轄市、縣（市）、鄉（鎮、市）及直轄市山地原住民區設立者為公立，其餘為私立。
但中華民國一百年十二月三十一日以前已由政府或公立學校所設之私立幼稚園或托兒所，仍為私立。
幼兒園得設立分班；分班之設立，以於同一鄉（鎮、市、區）內設立為限。
但學校於同一直轄市、縣（市）內設立之分校、分部或分班，其附設或附屬幼兒園分班，不在此限。
幼兒園分班之招收人數，不得逾本園之人數，並以六十人為限。
私立幼兒園得辦理財團法人登記，並設董事會。
幼兒園與其分班基本設施設備之標準，及其設立、改建、遷移、擴充、招收人數、更名與變更負責人程序及應檢具之文件、停辦、復辦、撤銷或廢止許可、督導管理、財團法人登記、董事會運作及其他相關事項之辦法，均由中央主管機關定之。
第一項興辦之幼兒園由公司、有限合夥、醫院或商業設立者，以招收其所屬及與其簽訂契約辦理聯合托育者之員工子女、孫子女為主，有餘額者，經直轄市、縣（市）主管機關核准後，始得招收其他幼兒。
以各級學校教學場所辦理幼兒園者，得繼續適用原建築物使用類組，不受建築法第七十三條應申請變更使用執照規定之限制。
公立學校所設幼兒園應為學校所附設，其與直轄市、縣（市）、鄉（鎮、市）及直轄市山地原住民區設立者為公立，其餘為私立。
但中華民國一百年十二月三十一日以前已由政府或公立學校所設之私立幼稚園或托兒所，仍為私立。
幼兒園得設立分班；分班之設立，以於同一鄉（鎮、市、區）內設立為限。
但學校於同一直轄市、縣（市）內設立之分校、分部或分班，其附設或附屬幼兒園分班，不在此限。
幼兒園分班之招收人數，不得逾本園之人數，並以六十人為限。
私立幼兒園得辦理財團法人登記，並設董事會。
幼兒園與其分班基本設施設備之標準，及其設立、改建、遷移、擴充、招收人數、更名與變更負責人程序及應檢具之文件、停辦、復辦、撤銷或廢止許可、督導管理、財團法人登記、董事會運作及其他相關事項之辦法，均由中央主管機關定之。
第一項興辦之幼兒園由公司、有限合夥、醫院或商業設立者，以招收其所屬及與其簽訂契約辦理聯合托育者之員工子女、孫子女為主，有餘額者，經直轄市、縣（市）主管機關核准後，始得招收其他幼兒。
以各級學校教學場所辦理幼兒園者，得繼續適用原建築物使用類組，不受建築法第七十三條應申請變更使用執照規定之限制。