Public Debt Act Article 2
The competent authorities for public debt administration shall be the Ministry of Finance (hereinafter referred to as the MOF) at the level of central government; the municipal government at the level of special municipality; the county (or county-level city) government at the level of county (or county-level city); and the township office at the level of township (or township-level city).
中文原文 公共債務法第2條
公共債務之主管機關：在中央為財政部；在直轄市為直轄市政府；在縣（市）為縣（市）政府；在鄉（鎮、市）為鄉（鎮、市）公所。