Act Governing the Closure of Private Educational Institutions at Senior High School or Higher Level Article 21
Within two months after a school under special guidance has ceased operation, the respective school legal persons shall apply to the school legal persons’s competent authority for approval of dissolution if the school legal persons has not planned to establish another school or has no other school in operation. The school legal persons’s competent authority shall ordain its dissolution if the school legal persons fails to do so before the deadline.The provisions of Articles 73 and 75 of the Private School Law shall apply to the dissolution and liquidation procedures of the school legal persons as mentioned in the preceding paragraph.After the dissolution and liquidation of the school legal persons as described in Paragraph 1, allocation of the remaining property, except in the event of a merger, shall be handled as stated below, notwithstanding the provision of Article 74 of the Private School Law is not applicable:1.Donate to the Fund, a central government’s agency or a public school based on the board of directors’ decision upon report to and approval by the school legal persons’s competent authority.2.Allocate to the municipality, city or county where the school legal persons is located; but real property shall be allocated to the municipality, city or county where the real property is located.Provisions in the three preceding paragraphs shall also apply to schools that have already ceased operation before the implementation of this Act, and have not been able to resume operation or shift to other types of educational, cultural or social welfare corporation by the end of the closure period.For a school that has stopped all admission activities before the implementation of this Act, the school’s competent authority shall bring it up to the Review Committee for deliberation. If any of the circumstances listed in Paragraph 1 of Article 6 is confirmed, the school shall be ordered to close within one year after the implementation of this Act, and the provisions from Articles 14 to 20 and Paragraphs 1 to 3 herein shall apply.
中文原文 私立高級中等以上學校退場條例第21條
專案輔導學校停辦後二個月內，所屬學校法人已無其他籌設或辦理中之學校者，學校法人應報請學校法人主管機關核定解散；屆期未辦理者，學校法人主管機關應令其解散。
前項學校法人解散清算程序依私立學校法第七十三條及第七十五條規定辦理。
第一項學校法人解散清算後，除合併之情形外，其賸餘財產之歸屬，依下列各款規定之一辦理，不適用私立學校法第七十四條規定：
一、依董事會決議，並報經學校法人主管機關核定，捐贈予本基金、中央機關或公立學校。
二、歸屬學校法人所在地之直轄市、縣（市）。
但不動產，歸屬於不動產所在地之直轄市、縣（市）。
本條例施行前已停辦學校，於停辦期限屆滿，仍未能恢復辦理或改辦其他教育、文化或社會福利事業之財團法人，依前三項規定辦理。
本條例施行前已停止全部招生學校，學校主管機關應提審議會審議，經認定符合第六條第一項規定情形者，應令其於本條例施行後一年內停辦，並準用第十四條至第二十條及第一項至第三項規定。
前項學校法人解散清算程序依私立學校法第七十三條及第七十五條規定辦理。
第一項學校法人解散清算後，除合併之情形外，其賸餘財產之歸屬，依下列各款規定之一辦理，不適用私立學校法第七十四條規定：
一、依董事會決議，並報經學校法人主管機關核定，捐贈予本基金、中央機關或公立學校。
二、歸屬學校法人所在地之直轄市、縣（市）。
但不動產，歸屬於不動產所在地之直轄市、縣（市）。
本條例施行前已停辦學校，於停辦期限屆滿，仍未能恢復辦理或改辦其他教育、文化或社會福利事業之財團法人，依前三項規定辦理。
本條例施行前已停止全部招生學校，學校主管機關應提審議會審議，經認定符合第六條第一項規定情形者，應令其於本條例施行後一年內停辦，並準用第十四條至第二十條及第一項至第三項規定。