Constitution of the Republic of China (Taiwan) Article 111

Any matter not enumerated in Articles 107, 108, 109 and 110 shall fall within the jurisdiction of the Central Government, if it is national in nature; of the province, if it is provincial in nature; and of the hsien, if it concerns the hsien. In case of dispute, it shall be settled by the Legislative Yuan.
中文原文 中華民國憲法第111條
除第一百零七條、第一百零八條、第一百零九條及第一百十條列舉事項外,如有未列舉事項發生時,其事務有全國一致之性質者屬於中央,有全省一致之性質者屬於省,有一縣之性質者屬於縣。
遇有爭議時,由立法院解決之。

English translation for reference only; the Chinese text prevails. Not legal advice.