Enforcement Rules for the Cooperatives Act Article 3
Where the organizations of a cooperative are located in the administrative region of a municipality or county (city), the municipal or county (city) regulating authority shall be the regulating authority of the cooperative. Where a cooperative spans two or more municipalities or counties (cities), the central regulating authority shall be the regulating authority of the cooperative.
中文原文 合作社法施行細則第3條
合作社之組織區域在直轄市或縣（市）行政區域者，以直轄市或縣（市）主管機關為其主管機關；跨越直轄市或縣（市）行政區域者，以中央主管機關為其主管機關。