Disaster Prevention and Protection Act Article 4

(Regulating Authorities)The regulating authorities of the Act, at the central level shall be Ministry of the Interior; municipality, the municipal government; and county (city), the county (city) government.The municipal or county (city) government and township (city) and indigenous districts offices handle the affairs of disaster prevention and protection according to Article 18, paragraph 11, subparagraph 2, and Article 19, paragraph 11, subparagraph 2, Article 20, paragraph 7, subparagraph 1, and Article 83-3, paragraph 7, subparagraph 1 as prescribed in the Local Government Act and the Act accordingly.The affairs concerning disaster prevention and protection works conducted by offices subordinated to special municipality and city governments shall be determined by special municipality and city governments in accordance with the rules governing the township (city) offices based on the Act.
中文原文 災害防救法第4條
本法主管機關:在中央為內政部;在直轄市為直轄市政府;在縣(市)為縣(市)政府。
直轄市、縣(市)政府及鄉(鎮、市)、山地原住民區公所應依地方制度法第十八條第十一款第二目、第十九條第十一款第二目、第二十條第七款第一目、第八十三條之三第七款第一目及本法規定,分別辦理直轄市、縣(市)、鄉(鎮、市)及山地原住民區之災害防救自治事項。
直轄市、市政府下轄區公所之災害防救業務事項,得由直轄市、市政府參照本法有關鄉(鎮、市)公所規定訂定之。

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