Building Act Article 27
In regions other than the location of county (bureau) government where this Code is applicable, the Township (city under jurisdiction of county) office may be entrusted to grant the license according to relevant provisions. The permit issued by Township (city under jurisdiction of county) offices shall be reported to the county (bureau) government for reference once every half year.
中文原文 建築法第27條
非縣（局）政府所在地之鄉、鎮，適用本法之地區，非供公眾使用之建築物或雜項工作物，得委由鄉、鎮（縣轄市）公所依規定核發執照。
鄉、鎮（縣轄市）公所核發執照，應每半年彙報縣（局）政府備案。
鄉、鎮（縣轄市）公所核發執照，應每半年彙報縣（局）政府備案。