Building Act Article 2

The competent authorities of building are the Ministry of the Interior at the central administration level, the municipal government at the municipal level, and the county (city) government at the county (city) level.In the applicable areas as prescribed in Article 3, an administrative department specially established may act as the competent authority of construction with the approval of the Ministry of the Interior.
中文原文 建築法第2條
主管建築機關,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。
在第三條規定之地區,如以特設之管理機關為主管建築機關者,應經內政部之核定。

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