Enforcement Rules for the Act Governing Relations between Peoples of the Taiwan Area and the Mainland Area Article 47

Educational institutions of the Mainland Area referred to in Article 23 of the Act and schools of the Mainland Area referred to in Paragraph 1 of Article 33-3 of the Act do not include schools established by Taiwanese businesspeople after filing with the Ministry of Education for records under Article 86 of the Private School Law.Article 33-3 of the Act concerning schools at all levels in the Taiwan Area shall apply mutatis mutandis to any alliance or any collaboration agreed in writing among any schools in the Mainland Area established by Taiwanese businesspeople and any schools in the Mainland Area.
中文原文 臺灣地區與大陸地區人民關係條例施行細則第47條
本條例第二十三條所定大陸地區之教育機構及第三十三條之三第一項所定大陸地區學校,不包括依私立學校法第八十六條規定經教育部備案之大陸地區臺商學校。
大陸地區臺商學校與大陸地區學校締結聯盟或為書面約定之合作行為,準用本條例第三十三條之三有關臺灣地區各級學校之規定。

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