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.