Constitution of the Republic of China (Taiwan) Article 117

When doubt arises as to whether or not there is a conflict between provincial rules or regulations and national laws, interpretation thereon shall be made by the Judicial Yuan.
中文原文 中華民國憲法第117條
省法規與國家法律有無牴觸發生疑義時,由司法院解釋之。

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