Private School Act Article 3

The Ministry of Education shall have the authority to supervise private schools established by the same school legal persons in two or more special municipalities or cities/counties, private junior colleges and institutions above this level, or private senior high schools in a city/county. The city/county government in which the school is located shall have the authority to supervise school legal person-established private schools that do not meet the above criteria.The competent authority for private schools established by school legal persons shall be determined based on regulations governing schools of various kinds and levels.
中文原文 私立學校法第3條
學校法人在二個以上直轄市、縣(市)設立私立學校,或所設為私立專科以上學校,或為私立高級中等學校而其所在地為縣(市)者,以教育部為法人主管機關;其他學校法人以所設私立學校所在地之直轄市、縣(市)政府為法人主管機關。
學校法人所設私立學校之主管機關,依各級各類學校法律之規定。

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