Firearms, Ammunition, and Knives Control Act Article 3
The authorities responsible for the control of firearms, ammunition, and knives: at the central level, it is the Ministry of the Interior; for municipalities directly under the central government, it is the municipal government; for counties (cities), it is the county (city) government.
中文原文 槍砲彈藥刀械管制條例第3條
槍砲、彈藥、刀械管制之主管機關：中央為內政部；直轄市為直轄市政府；縣（市）為縣（市）政府。