Urban Road Act Article 4
The Ministry of Interior of the Central Government, the municipal government in special municipalities, and the county (city) government in county (city) shall be the urban road authorities.
中文原文 市區道路條例第4條
市區道路主管機關：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。