Act Governing Retirement, Severance, and Bereavement Compensation for the Teaching and Other Staff Members of Public Schools Article 7
Any years of service during which a principal or teacher was formerly employed as a paid, full-time, qualified principal or teacher within the staff complement of a private school, for which no pension, separation pay, or severance pay has yet been approved and paid and for which written verification has been provided by his or her former employing school, may be included in the person's years of service, and his or her pension, bereavement compensation, or severance pay shall be calculated and paid in accordance with the following provisions1. For years of service at a private school before（and including）31 December 2009, the content of the base unit, and maximum countable base units, for the person's pension, bereavement compensation, or severance pay shall be handled in accordance with the provisions governing private school staff member pension, bereavement compensation, and severance pay that originally were in force before the enforcement of the Act Governing the Retirement, Bereavement Compensation, and Discharge with Severance Pay Benefits for the Teaching and Other Staff of School Legal Persons and their Respective Private School（s）（hereinafter, the Private School Retirement and Compensation Act）, and the payments shall be made by the Management Committee Managing Retirement, Compensation, Resignation, and Severance Fund Matters for Private School Teachers and Staff of the ROC（hereinafter, the Fund Management Committee）out of the original Retirement, Bereavement Compensation, Resignation, and Severance Fund for Private School Teaching and Other Staff Members.2. For years of service at a private school after（and including）1 January 2010, the Fund Management Committee, in accordance with the Private School Retirement and Compensation Act, shall pay the accumulated principal and interest out of the Retirement and Compensation Fund into the person's individual Retirement and Compensation Fund Account.
中文原文 公立學校教職員退休資遣撫卹條例第7條
校長、教師曾任私立學校編制內有給專任合格校長、教師，未核給退休金、離職給與或資遣給與之任職年資，經原服務學校覈實出具證明者，得併計其任職年資，依下列規定核計支給其退休金、撫卹金或資遣給與：
一、中華民國九十八年十二月三十一日以前私立學校年資，其退休金、撫卹金、資遣給與基數內涵及核計最高基數，依學校法人及其所屬私立學校教職員退休撫卹離職資遣條例（以下簡稱私校退撫條例）施行前原私立學校教職員退休、撫卹、資遣規定辦理，由財團法人中華民國私立學校教職員退休撫卹離職資遣儲金管理委員會（以下簡稱儲金管理會）以原財團法人中華民國私立學校教職員工退休撫卹基金支給。
二、中華民國九十九年一月一日以後私立學校年資，由儲金管理會依私校退撫條例規定以退撫儲金支給其個人退撫儲金專戶累計之本金及孳息。
一、中華民國九十八年十二月三十一日以前私立學校年資，其退休金、撫卹金、資遣給與基數內涵及核計最高基數，依學校法人及其所屬私立學校教職員退休撫卹離職資遣條例（以下簡稱私校退撫條例）施行前原私立學校教職員退休、撫卹、資遣規定辦理，由財團法人中華民國私立學校教職員退休撫卹離職資遣儲金管理委員會（以下簡稱儲金管理會）以原財團法人中華民國私立學校教職員工退休撫卹基金支給。
二、中華民國九十九年一月一日以後私立學校年資，由儲金管理會依私校退撫條例規定以退撫儲金支給其個人退撫儲金專戶累計之本金及孳息。