Standards for Establishing Children and Youth Welfare Institutes Article 10

Nursery service centers shall provide children with one specific and fixed sitting toilet respectively to their growth. If there are over 20 children, add one toilet for every 15 children. If there are less than 15 children, counted as 15 children, and install one faucet to be available for 10 nursed children. If there are less than 10 children, it is counted as 10 children.
中文原文 兒童及少年福利機構設置標準第10條
托嬰中心應提供具有適當且符合兒童年齡發展專用固定之坐式小馬桶一套;超過二十人者,每十五人增加一套,未滿十五人者,以十五人計;每收托十名兒童應設置符合兒童使用之水龍頭一座,未滿十人者,以十人計。

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