Early Childhood Education and Care Act Article 9
Non-profit preschools shall be established in one of the following ways:1. Municipal or county(city) governments and its subordinate agencies(institutes), central government agencies(institutes), public schools at all levels, military or police colleges or academies, township(city) offices, and mountain indigenous district offices of municipalities (hereafter collectively referred to as government agencies/institutions and national schools)and incorporated government owned enterprises may commission legally established or registered non-profit juridical persons.2. Non-profit juridical persons may apply to the municipal or county(city)competent authority for approval.The methods of conduct, commission requirements, duration of commission, methods of commission, basic standards of fees and refund, employee payroll for preschool educators and other personnel, review mechanism, evaluation, renewal of contract following expiration, termination of contract, operation or management authorization, qualifications of juridical persons, and other relevant matters regarding non-profit preschools referred to in the preceding Paragraph shall be stipulated by the central competent authority.If the registered non-profit juridical persons referred to in Paragraph 1 is a private school endowment corporation or medical juridical entity, they may establish a non-profit affiliated or branch preschool itself, or establish a non-profit affiliated or branch preschool through their established private school, hospital, or affiliated non-profit institution.Where government agencies/institutions and national schools commission the operation of a non-profit preschool and public real estate is needed, it shall be made available at no cost for use by the entrusted non-profit juridical person; if said public real estate is not under management by the state, the government may appropriate it, or the managing authority may agree to make it available at no cost to the government agency/institution or national school.Where an incorporated government owned enterprise referred to in Paragraph 1 commissions a non-profit juridical person to operate a non-profit preschool, it is not subject to the restrictions set forth in the Government Procurement Act, unless otherwise stipulated in treaties or agreements concluded by the Republic of China.For review of matters referred to in Paragraph 2, the respective competent authority shall convene review meetings by the head of the agency or designated proxy; members of the review meeting shall include educare scholars and experts, as well as representatives from labor associations, educare and child welfare associations, preschool educator associations, parent associations, and women's associations.
中文原文 幼兒教育及照顧法第9條
非營利幼兒園應以下列方式之一設立：
一、由直轄市、縣（市）政府及所屬機關（構）、中央政府機關（構）、國立各級學校、軍警校院、鄉（鎮、市）公所及直轄市山地原住民區公所（以下簡稱政府機關（構）及國立學校）、公司組織之公營事業委託非營利性質法人辦理。
二、由非營利性質法人申請經直轄市、縣（市）主管機關核准辦理。
前項非營利幼兒園之辦理方式、委託要件、委託年限、委託方式、收退費基準、教保服務人員及其他服務人員薪資、審議機制、考核、契約期滿續辦、終止契約、代為經營管理、法人資格及其他相關事項之辦法，由中央主管機關定之。
第一項非營利性質法人為學校財團法人、醫療法人者，得自行設立附設或附屬非營利幼兒園，或由其設立之私立學校、醫院或非營利附設機構以附設或附屬方式辦理非營利幼兒園。
政府機關（構）及國立學校委託辦理非營利幼兒園，需用之公有不動產，應以無償方式提供受託之非營利性質法人使用；該公有不動產非自行經管者，得辦理撥用，或經管理機關同意無償提供政府機關（構）及國立學校。
第一項公司組織之公營事業委託非營利性質法人辦理非營利幼兒園，除我國締結之條約或協定另有規定者外，不受政府採購法之限制。
各級主管機關為辦理第二項事項之審議，應召開審議會，由機關首長或指定之代理人為召集人，成員應包括勞工團體代表、教保與兒童福利學者專家、教保與兒童福利團體代表、教保服務人員團體代表、家長團體代表及婦女團體代表。
一、由直轄市、縣（市）政府及所屬機關（構）、中央政府機關（構）、國立各級學校、軍警校院、鄉（鎮、市）公所及直轄市山地原住民區公所（以下簡稱政府機關（構）及國立學校）、公司組織之公營事業委託非營利性質法人辦理。
二、由非營利性質法人申請經直轄市、縣（市）主管機關核准辦理。
前項非營利幼兒園之辦理方式、委託要件、委託年限、委託方式、收退費基準、教保服務人員及其他服務人員薪資、審議機制、考核、契約期滿續辦、終止契約、代為經營管理、法人資格及其他相關事項之辦法，由中央主管機關定之。
第一項非營利性質法人為學校財團法人、醫療法人者，得自行設立附設或附屬非營利幼兒園，或由其設立之私立學校、醫院或非營利附設機構以附設或附屬方式辦理非營利幼兒園。
政府機關（構）及國立學校委託辦理非營利幼兒園，需用之公有不動產，應以無償方式提供受託之非營利性質法人使用；該公有不動產非自行經管者，得辦理撥用，或經管理機關同意無償提供政府機關（構）及國立學校。
第一項公司組織之公營事業委託非營利性質法人辦理非營利幼兒園，除我國締結之條約或協定另有規定者外，不受政府採購法之限制。
各級主管機關為辦理第二項事項之審議，應召開審議會，由機關首長或指定之代理人為召集人，成員應包括勞工團體代表、教保與兒童福利學者專家、教保與兒童福利團體代表、教保服務人員團體代表、家長團體代表及婦女團體代表。