Organization Act of the Ministry of National Defense Article 3

MND may set up divisions and offices to administer the affairs in accordance with the preceding Article, and may establish branches or hereunder the departments depending on requirements.
中文原文 國防部組織法第3條
本部為掌理前條所列事項,得設司、室,並得視業務需要分處辦事及於處、室下設科辦事。

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