Article 10
The implementation of special education is divided into the following four stages:
1. Preschool education: provided in hospitals, households settings, preschools, social welfare facilities, the preschool division of special education schools, or other suitable locations.
2. Compulsory education: provided in elementary schools, junior high schools, special education schools, or other suitable locations.
3. Senior high school education: provided in senior high schools, special education schools, or other suitable locations.
4. Higher education and adult education: provided in colleges, universities, and other adult education organizations.
Special education students at the preschool education stage and the compulsory education stage referred to in the previous paragraph are placed in a school on the principle of proximity to where they live. If the schools within in the school district cannot provide a suitable location to cater for the needs of special education students at the compulsory education stage, the competent authority may arrange placement in another location suitable for special education students.

Article 17
Preschools, and educational institutions at all levels shall identify students who require special education, actively or on the basis of admission applications, and after a proper evaluation of their needs, those whose guardian or legal representative has given consent shall be given a special education placement and related services and measures, in accordance with the provisions of the previous article.
Each competent authority shall reassess the appropriateness of the placement and arrangements referred to in the previous paragraph each year.
If a guardian or legal representative does not give their consent to undertake the evaluation and placement procedure, the preschool, elementary school, junior high school, or senior high school involved shall notify  the competent authority.
To safeguard the interests of special needs students, when necessary the competent authority may require the guardian or legal representative to cooperate and assist making arrangements for post-assessment special education placement and related services and measures.

Article 32
The competent authority at each level shall reduce or waive the educational expenses  of special needs students based on their family’s financial circumstances and may  provide educational subsidies for special needs students attending private preschools {C}or social welfare facilities and give awards to the institutions that admit them.
The regulations governing the eligible recipients, criteria, amounts, quotas, and frequency of the reduction or waiver of educational expenses, subsidies and awards referred to in the previous paragraph and other associated matters that must be complied with shall be prescribed by the central competent authority.
The competent authority at each level shall give awards to special needs students who have an excellent academic performance and ethics or have done something outstanding. The associated regulations and rules for autonomous management shall be prescribed by the competent authority at each level.