Constitution of the Republic of China (Taiwan) Article 108

In the following matters, the Central Government shall have the power of legislation and administration, but the Central Government may delegate the power of administration to the provincial and hsien governments:1. General principles of provincial and hsien self-government;2. Division of administrative areas;3. Forestry, industry, mining and commerce;4. Educational system;5. Banking and exchange system;6. Shipping and deep-sea fishery;7. Public utilities;8. Cooperative enterprises;9. Water and land communication and transportation covering two or more provinces;10. Water conservancy, waterways, agriculture and pastoral enterprises covering two or more provinces;11. Registration, employment, supervision, and security of tenure of officials in Central and local governments;12. Land legislation;13. Labor legislation and other social legislation;14. Eminent domain;15. Census-taking and compilation of population statistics for the whole country;16. Immigration and land reclamation;17. Police system;18. Public health;19. Relief, pecuniary aid in case of death and aid in case of unemployment; and20. Preservation of ancient books and articles and sites of cultural value.With respect to the various items enumerated in the preceding paragraph, the provinces may enact separate rules and regulations, provided these are not in conflict with national laws.