Act for Ancestor Worship Guild Article 2
The “authorities concerned” referred in the Act is defined as follows: Central government, municipality government, county/city government, and district office.The responsibilities of authorities concerned are listed below:1. Central government：(1) Devise the mechanism of ancestor worship guild and draft/interpret related regulations.(2) Supervise and coach the local regulators’ responsibilities regarding ancestor worship guild2. Municipality government, county/city government:(1) Scrutinizing the registration of corporations in the ancestor worship related businesses.(2) Supervise and provide coaching for corporations in ancestor worship related businesses.3. District office：For the corporations in the ancestor worship industry prior to the promulgation of the Act, they should abide by the instructions from District Offices for their registration, application for certificates and any related changes.The responsibilities stated in Subparagraph 3 in the previous paragraph refer to municipality government or city governments, depending on the regions.The related businesses responsible by district offices stipulated in this Act are the responsibilities of local district offices depending within their municipals or cities.In the event that the dissidence is raised for businesses unlisted in paragraph 2, the Central Government should make decision based on deliberation with municipality government and county/city governments unless otherwise stipulated in the Act or other regulations.
中文原文 祭祀公業條例第2條
本條例所稱主管機關：在中央為內政部；在直轄市為直轄市政府；在縣（市）為縣（市）政府；在鄉（鎮、市）為鄉（鎮、市）公所。
主管機關之權責劃分如下：
一、中央主管機關：
（一）祭祀公業制度之規劃與相關法令之研擬及解釋。
（二）對地方主管機關祭祀公業業務之監督及輔導。
二、直轄市、縣（市）主管機關：
（一）祭祀公業法人登記事項之審查。
（二）祭祀公業法人業務之監督及輔導。
三、鄉（鎮、市）主管機關：本條例施行前已存在之祭祀公業，其申報事項之處理、派下全員證明書之核發及變動事項之處理。
前項第三款之權責於直轄市或市，由直轄市或市主管機關主管。
本條例規定由鄉（鎮、市）公所辦理之業務，於直轄市或市，由直轄市或市之區公所辦理。
第二項未列舉之權責遇有爭議時，除本條例或其他法律另有規定者外，由中央主管機關會商直轄市、縣（市）主管機關決定之。
主管機關之權責劃分如下：
一、中央主管機關：
（一）祭祀公業制度之規劃與相關法令之研擬及解釋。
（二）對地方主管機關祭祀公業業務之監督及輔導。
二、直轄市、縣（市）主管機關：
（一）祭祀公業法人登記事項之審查。
（二）祭祀公業法人業務之監督及輔導。
三、鄉（鎮、市）主管機關：本條例施行前已存在之祭祀公業，其申報事項之處理、派下全員證明書之核發及變動事項之處理。
前項第三款之權責於直轄市或市，由直轄市或市主管機關主管。
本條例規定由鄉（鎮、市）公所辦理之業務，於直轄市或市，由直轄市或市之區公所辦理。
第二項未列舉之權責遇有爭議時，除本條例或其他法律另有規定者外，由中央主管機關會商直轄市、縣（市）主管機關決定之。