The Equalization of Land Rights Act Article 2
The term “competent authorities” referred to in this Act shall mean the Ministry of the Interior in the case of the Central Government, the special municipal government in the case of a municipality under the direct jurisdiction of the Executive Yuan, and the County / City Government in the case of a county /city.
中文原文 平均地權條例第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。
其有關土地債券之發行事項，中央主管機關為財政部。
其有關土地債券之發行事項，中央主管機關為財政部。