Cooperatives Act Article 2-1
The competent authorities of cooperatives refer to the Ministry of the Interior at the central level, the municipal governments at the municipal level, and the county (city) governments at the county (city) level. However, the target businesses of cooperatives shall be directed and supervised by the central target business competent authorities.
中文原文 合作社法第2-1條
合作社之主管機關：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。
但其目的事業，應受各該事業之主管機關指導及監督。
但其目的事業，應受各該事業之主管機關指導及監督。