Organization Regulations of the Navy Command Headquarters of the Ministry of National Defense Article 3

The HQs may establish divisions or offices to handle affairs stated above, and distribute into sections or centers to perform affairs as needed.
中文原文 國防部海軍司令部組織規程第3條
本部為掌理前條所列事項,得設處、室,並得視業務需要分組、中心辦事。

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