Regulations Governing the Classification of Cyber Security Responsibility Levels Article 7

Agencies that handle their information and communication affairs on their own, but do not maintain or operate any information and communication system established or developed by themselves or through outsourcing, shall be classified as Level D.
中文原文 資通安全責任等級分級辦法第7條
各機關自行辦理資通業務,未維運自行或委外設置、開發之資通系統者,其資通安全責任等級為D級。

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