Early Childhood Education and Care Act Article 2

The competent authority refers to the Ministry of Education at the central government level, the municipal government at the municipal level, and the county or city government at the county or city level.When any matter stipulated in this Act involves the duties of other competent authorities, they shall cooperate in the matter to achieve the aims of this Act.
中文原文 幼兒教育及照顧法第2條
本法所稱主管機關: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。
本法所定事項涉及各目的事業主管機關業務時,各該機關應配合辦理。

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