Article 83:
Citizens of the Republic of China, foreigners, and foreign legal persons legally accredited to do so may set up private elementary schools, junior and senior high schools, and affiliated preschools in the Republic of China, exclusively for students with foreign nationality.
The private schools referred to in the preceding paragraph are not subject to the provisions of this Law or other laws governing educational institutions of all levels, but they are permitted to apply the provisions of this Law pertaining to supervision, merger, conversion, suspension of operations or closure, and liquidation. The affiliated preschools referred to in the preceding paragraph are not subject to the provisions of the Early Childhood Education and Care Act but they are permitted to apply the provisions pertaining to safety measures.
The Teachers Act is not applicable for teachers in the schools and preschools referred to in the first paragraph.
The regulations governing the eligibility, requirements, and procedure for applying to establish the schools and preschools referred to in the first paragraph, the establishment criteria, their supervision, ceasing admission of students, and other associated matters shall be prescribed by the Ministry.

Article 86:
Individuals, legal persons, groups, or other organizations from Taiwan given approval to invest or enter into technical cooperation activities in mainland China may set up private elementary schools, and junior and senior high schools there, catering exclusively for educating people from Taiwan, after applying to the Ministry for registration, and may also set up affiliated preschools.
The regulations for schools for Taiwan business people in mainland China governing their registration application procedure, curricula, facilities and equipment, admission and enrollment, awards and subsidy grants, students’ education after returning to Taiwan, the qualifications required by people from Taiwan to be appointed as principal, teachers, and other staff members, and their annual salary increments shall be drawn up jointly by the Ministry and the Mainland Affairs Council and submitted to the Executive Yuan for ratification.
If students at schools which comply with the regulations referred to in the previous paragraph return to Taiwan, their student records may be amalgamated with the student records they subsequently obtain at a school at the same educational level in Taiwan.
The provisions of the Government Employees and Teachers Insurance Act and the National Health Insurance Act governing private schools may also apply, mutatis mutandis, to insurance for people from Taiwan appointed as the principal, teachers, and other staff members of these schools for Taiwan business people in mainland China. If the personnel system of such a school is the same as that of schools in Taiwan offering the same level/s of education, the relevant provisions of this Law may also apply, mutatis mutandis, to the retirement, bereavement payment, and layoff with severance pay matters of their principal, teachers, and other staff members.