National Sports Act Article 15

To cultivate the talents, schools below senior high level may propose to the competent authority and set up a sport class with such authority’s permit. The standard to set up the sport class, the size, enrollment tests, composition of classes, content of lecture, restriction on matches the students may go, the evaluation visit, suspension of the class and regulations of other relevant matters are to be decided by the central competent authority.The content of the lecture of the preceding paragraph must include career development, functional exploration, sport safety and protection and other programs.Schools that set up sport class according to paragraph 1 should at least have 1 regular Sport Coach at each school. As for school that set up 2 or more sport classes in every grade should at least have 2 regular Sports Coaches.Schools that have no sport class may appoint regular Sport Coaches to execute sport training and to instruct matches.Each competent authority of municipals and counties(cities)may, according to the sports categories and programs designated by the central authority, have the schools of their competency to add a regular Sport Coach for every 6 classes to circuit the schools to give sports training or to instruct matches. The expenses would be subsidized in full by the central competent authority should the proposal to add such Coach is granted by the central competent authority and the number of such additional Coaches are 5 or less.
中文原文 國民體育法第15條
高級中等以下學校為培育優秀運動人才,得提出計畫報經各該主管機關核定後,設體育班;其設班基準、員額編制、入學測驗、編班方式、課程教學、出賽限制、訪視評鑑、停辦及其他相關事項之辦法,由中央主管機關定之。
前項之課程教學內容須包括生涯發展、職能探索、運動防護等項目。
第一項學校設體育班者,每校至少置專任運動教練一人;其每年級均設體育班二班以上者,至少置專任運動教練二人。
各級學校未設體育班者,得遴選專任運動教練,從事運動訓練或比賽指導工作。
直轄市、縣(市)主管機關所主管學校設體育班者,每滿六班,直轄市、縣(市)主管機關得就中央主管機關指定之運動重點種類或項目,指定所屬學校增聘專任運動教練一人,巡迴各校從事運動訓練或比賽指導工作;其計畫報經中央主管機關核准,且員額總數在五人以下者,由中央主管機關全額補助其經費。

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