children regarding eligibility for tuition subsidies constitute discrimination against non-citizens, thereby violating international human rights covenants. A. Differential Treatment in Eligibility for Tuition Subsidies The petitioner, “J,” has a daughter, “K,” who was born in Taiwan to parents who are permanent residents but have yet to naturalize. “K,” a foreign national, has received all her schooling in Taiwan since kindergarten. “J” argues that despite both parents paying taxes and holding permanent residency status, “K” is subjected to discrimination under Taiwanese law, which denies tuition subsidies to non-citizens and prevents her from enjoying the same rights as other Taiwanese children. At the time of the petition, “K” was a minor attending high school who may continue her education in Taiwan by attending public or private higher education institutions. Article 3 of the Nationality Act states that only adults can apply for naturalization voluntarily, while minors can only naturalize alongside their parents. From the perspective of her rights as an individual, as a minor, she cannot independently choose to naturalize to obtain eligibility for tuition subsidies. The MOE sent its response through its letter dated January 17th, 2024 (No. 1130003912), explaining that the K-12 Education Administration provides full tuition subsidies for students enrolled in high school vocational programs based on specific guidelines. However, as “K” is a permanent resident and does not possess R.O.C. citizenship, she does not qualify for tuition subsidies. She must pay tuition, miscellaneous fees, and other costs according to the standards set by the school, in line with Article 21, Paragraph 1, Item 1 of the Regulations Regarding International Students Undertaking Studies in Taiwan. The fees for foreign students are managed according to the Regulations Regarding International Students Undertaking Studies in Taiwan. Suppose the student has legal residency, is enrolled under a special program, is recommended for and awarded a Taiwan Scholarship by the Ministry of Foreign Affairs (MOFA), or holds permanent residency. In that case, their tuition is calculated based on the rates 12