The Enforcement Rules of the Spatial Planning Act Article 2

The central competent authority may delegate other agencies or organizations to establish or revise the National spatial plan specified in Subparagraph 1 of Paragraph 1 of Article 4 of the Act.The competent authorities of municipalities or counties (cities) may delegate other agencies or organizations to establish or revise of municipality and county (city) spatial plans specified in Subparagraph 1 of Paragraph 2 of Article 4 of the Act.
中文原文 國土計畫法施行細則第2條
中央主管機關得將本法第四條第一項第一款規定全國國土計畫擬訂、變更之規劃事項,委託其他機關或團體辦理之。
直轄市、縣(市)主管機關得將本法第四條第二項第一款規定直轄市、縣(市)國土計畫擬訂、變更之規劃事項,委託其他機關或團體辦理之。

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