Act Governing Retirement, Severance, and Bereavement Compensation Under the Individual Account System for the Teaching and Other Staff of Public Educational Institutions Article 19
When an educational institution carries out staff downsizing in accordance with ordinances because it is undergoing closure, a merger, or restructuring, voluntary retirement shall be approved for a staff member who meets any of the following criteria:1. Having been employed for at lea st twenty full years.2. Having been employed for at least ten full years but less than twenty full years, and being aged at least 55.（based on seniority）3. Having been at the highest seniority based salary level in their position for at least three full years, and being aged at least 55.
中文原文 公立學校教職員個人專戶制退休資遣撫卹條例第19條
教職員配合學校停辦、合併或組織變更，經服務學校依法令辦理精簡並符合下列情形之一者，應准其自願退休：
一、任職滿二十年。
二、任職滿十年而未滿二十年，且年滿五十五歲。
三、任本職務年功薪最高級滿三年，且年滿五十五歲。
一、任職滿二十年。
二、任職滿十年而未滿二十年，且年滿五十五歲。
三、任本職務年功薪最高級滿三年，且年滿五十五歲。