and are not reported in accordance with the law, which shows a systematic problem with the institutional culture of cover-up. In §32 of the Independent Opinions on the Second CRPD Report,69 the NHRC also noted that the MOE has not yet conducted a complete and detailed statistical analysis of suspected incidents of gender-based violence, making it difficult to understand and prevent the victimization of children with disabilities in segregated special education schools. Given the gravity of sexual abuse in placement organizations and on campus, NHRC is currently conducting systematic visits and research. （2） The number of boys who are sexually abused is on the rise: from 2005 to 2020, the number of boys under 18 who were sexually abused kept growing,70 but there is little research and literature on this topic in Taiwan. In recent years, there have even been a number of cases of sexual abuse and sexual harassment of students by school coaches or club teachers, of which many boys were victims. （3） Children with intellectual disabilities are at high risk of being victimized: 159 (3.01%) of the suspected child sexual abuse victims in 201971 were children with disability cards, including 136 with intellectual disabilities (85% of the child victims with disabilities), highlighting the vulnerable situation of people with intellectual disabilities. （4） The highest percentage of victims of sexual assault in welfare institutions for people with disabilities is under the age of 18: According to the manual of three-level prevention practices for welfare institutions for people with disabilities published by the MOHW, an analysis of sexual assault cases of people with mental disabilities in institutions over the past six years was conducted through 11 anonymous questionnaires sent to institutions and 22 questionnaires sent to domestic violence prevention centers in cities/counties. It was found that the highest percentage of victims of sexual assault in welfare institutions for the disabled 69 70 71 Opinions on the Second National Report of Republic of China (Taiwan) on the Rights of Persons with Disabilities. Mandarin Chinese - https://nhrc.cy.gov.tw/monitor/opinion/detail? id=aade61515752-4451-a3e4-4b54bb989d82; English - https://nhrc.cy.gov.tw/enUS/monitor/opinion/detail?id=382a1457-7e24-4a29-ba87-f0b11875d2eb According to MOHW's Reported Sexual Assault Victim (Male) Profile Statistics, the percentage of male child victims grew from 4.55% in 2005 to 25.62% in 2020. 5,272 persons. 45