Regulations Governing the Employment of Foreigners by Elementary and Secondary Experimental Education Schools and Institutions Article 2

Any elementary or secondary experimental education school or institution (hereunder abbreviated to “school or institution”) that employs a foreigner who is required to have obtained a work permit (hereunder referred to as a “foreign employee”) to engage in subject teaching, teaching a foreign language course, teacher training, curriculum development, or activity promotion, shall do so in accordance with the provisions of these Regulations. If the employer is a school, the provisions of the Regulations Governing Educational Institutions at All levels Applying for Work Permits for Foreign Teachers and Their Administration do not apply.The elementary and secondary experimental education schools referred to in the preceding paragraph include public and private schools providing school-based experimental education, and schools that private entities have commissioned to provide experimental education.The foreign employee referred to in Paragraph 1 does not include a foreigner who has obtained permanent residence and has a work permit issued by the Ministry of Labor in accordance with the provisions of Article 51 of the Employment Service Act.
中文原文 高級中等以下實驗教育學校及機構聘僱外國人辦法第2條
高級中等以下實驗教育學校及機構(以下併稱學校、機構)聘僱應經工作許可之外國人(以下簡稱受聘僱外國人),從事學科、外國語文課程教學、師資養成、課程研發及活動推廣工作者,應依本辦法規定辦理;其屬學校者,不適用各級學校申請外國教師聘僱許可及管理辦法規定。
前項高級中等以下實驗教育學校,包括公、私立學校型態實驗教育學校及委託私人辦理實驗教育之受託學校。
第一項所稱受聘僱外國人,不包括取得永久居留且依就業服務法第五十一條規定取得勞動部核發工作許可之外國人。

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