Act Governing the Retirement, Bereavement Compensation, Discharge with Severance Pay Benefits for the Teaching and Other Staff of School Legal Persons and their Respective Private School(s) Article 2

In this Act the term “competent authority” refers to: the Ministry of Education at the central government level; the municipal government at the special municipality level; and the county government or county-level city government at the county or county-level city respectively.
中文原文 學校法人及其所屬私立學校教職員退休撫卹離職資遣條例第2條
本條例所稱主管機關:在中央為教育部;在直轄市為直轄市政府;在縣(市)為縣(市)政府。

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