Teacher Remuneration Act Article 3
In this Act "competent authority" refers to the following:1. For public educational institutions (a collective reference here to elementary schools, junior high schools, senior secondary schools, junior and tertiary colleges, and universities)(1) the Ministry of Education for national educational institutions;(2) the municipal government for educational institutions established by a special municipality;(3) the county (or county-level city) government for educational institutions established by a county (or county-level city).2. For private educational institutions:(1) the Ministry of Education for a junior college, tertiary college, or university;(2) the municipal government for a senior secondary school located in a special municipality, and the Ministry of Education a senior secondary school located in a county (or county-level city). When a county (or county-level city) is re-designated into a different administrative division category or is merged with a special municipality , or with another county or county-level city, and the post-merger entity is a special municipality, the Ministry of Education will be the interim competent authority until the adjustment and transfer of education-related matters to the new special municipality is completed;(3) the municipal government, for elementary schools and junior high schools in a special municipality; the county (or county-level city) government for elementary schools and junior high schools in a county (or county-level city).
中文原文 教師待遇條例第3條
本條例所稱主管機關如下：
一、公立學校：
（一）國立學校為教育部。
（二）直轄市立學校為直轄市政府。
（三）縣（市）立學校為縣（市）政府。
二、私立學校：
（一）專科以上學校為教育部。
（二）高級中等學校在直轄市為直轄市政府，在縣（市）為教育部。
但縣（市）改制或與其他直轄市、縣（市）合併改制為直轄市，其業務調整移撥予直轄市前，主管機關為教育部。
（三）國民中小學在直轄市為直轄市政府；在縣（市）為縣（市）政府。
一、公立學校：
（一）國立學校為教育部。
（二）直轄市立學校為直轄市政府。
（三）縣（市）立學校為縣（市）政府。
二、私立學校：
（一）專科以上學校為教育部。
（二）高級中等學校在直轄市為直轄市政府，在縣（市）為教育部。
但縣（市）改制或與其他直轄市、縣（市）合併改制為直轄市，其業務調整移撥予直轄市前，主管機關為教育部。
（三）國民中小學在直轄市為直轄市政府；在縣（市）為縣（市）政府。