Armed Forces Disciplinary Punishment Act Article 54

The punishment shall be approved by the competent authority.To mete out punishment, any punishment imposed on a general and the dismissal or rank reduction imposed on a lieutenant general or a major general shall be submitted by the service-affiliation agency and approved by the President; the authority of meting out a punishment imposed on other personnel shall be promulgated by the Ministry of National Defense.
中文原文 陸海空軍懲罰法第54條
懲罰,應由權責長官核定之。
懲罰權責,除上將之懲罰與中將、少將重要軍職之撤職及降階懲罰,由服役機關報請總統核定外,其餘人員之平時、戰時懲罰權責,由國防部定之。

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