Police Act Article 3

The central government shall establish and implement police organizational structure, personnel affairs, education, uniforms, duty systems, and other national police legal systems, or have special municipal and county (city) governments implement the same.Special municipal and county (city) governments shall respectively establish and implementenforcement details for special municipal police policy, security-related service, and country (city) security-related service.
中文原文 警察法第3條
警察官制、官規、教育、服制、勤務制度及其他全國性警察法制,由中央立法並執行之,或交由直轄市、縣(市)執行之。
有關直轄市警政、警衛及縣(市)警衛之實施事項,其立法及執行,應分屬於直轄市、縣(市)。

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