Credit Union Act Article 5

The competent authority of credit unions is the Ministry of the Interior in the central government, the city government in a special municipality or the county (city) government in a county (city).
中文原文 儲蓄互助社法第5條
儲蓄互助社之主管機關: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。

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