Organization Act of the Armaments Bureau of the Ministry of National Defense Article 3

The Bureau may have divisions to take charge of the tasks provided in the precedent article and may have subordinate sections depending on the needs of services.
中文原文 國防部軍備局組織法第3條
本局為掌理前條所列事項,得分處、室辦事,並得視業務需要於處、室下設科。

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