Organization Law of the General Staff Headquarters of the Ministry of National Defense Article 6

The General Staff Headquarters, in order to command and control the armed forces, is authorized to establish specialized organizations, offices or departments, executing branches and/or supporting organizations and/or offices, units. The organizations established for such function must be written and included on the Establishment Charts.
中文原文 國防部參謀本部組織法第6條
參謀本部為執行軍隊指揮,得設特業機構、執行機構與支援機構及部隊;其組織以編組裝備表定之。

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