Administrative Procedure Act Article 15

An administrative authority may delegate under law one or more of its subordinate authorities to exercise a part of its powers.An administrative authority may commission under law another administrative authority with no relationship of administrative subordination thereto to exercise a part of its powers if it is necessary to do so for the purpose of its business operation. The matter delegated or commissioned pursuant to the two preceding paragraphs and the legal basis for such delegation or commission shall be publicly announced and published in a government gazette or newspaper.
中文原文 行政程序法第15條
行政機關得依法規將其權限之一部分,委任所屬下級機關執行之。
行政機關因業務上之需要,得依法規將其權限之一部分,委託不相隸屬之行政機關執行之。
前二項情形,應將委任或委託事項及法規依據公告之,並刊登政府公報或新聞紙。

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