Standards for Establishing Children and Youth Welfare Institutes Article 7

Nursery service centers shall operate in a fixed location with dedicated premises and independent entrances. They should occupy only the ground floor and up to the third floor of a building. The use of basements for administrative offices, storage, or purposes other than childcare activities may be permitted with the authorization of the competent authority.If a nursery service center is located on a floor below the ground level of a building site due to hillside topography or other terrain conditions, the lowest floor with windows opening towards and an exit providing direct access to the outdoors may be deemed the ground floor, pending approval by the competent authority at the special municipality or county (city) level.
中文原文 兒童及少年福利機構設置標準第7條
托嬰中心應有固定地點、完整專用場地及出入口,其使用建築物樓層以使用地面樓層一樓至三樓為限,並得報請主管機關許可,附帶使用地下一樓作為行政、儲藏或其他非兒童活動之用途。
托嬰中心場地位於山坡地或地形因素,使建築物地板面在基地地面以下之樓層,設有直接開向戶外之窗戶及直接通達戶外之出入口,經直轄市、縣(市)主管機關核准者,視為地面層一樓。

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