Police Act Article 4

The Ministry of the Interior shall be in charge of national police administration. It shall guide and supervise the enforcement of police policy at the special municipal level and security-related service at the special municipal and country (city) levels.
中文原文 警察法第4條
內政部掌理全國警察行政,並指導監督各直轄市警政、警衛及縣(市)警衛之實施。

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