Administrative Procedure Act Article 150

The term "legal order" used in this Act means an abstract prescription with external legal effects, established by an administrative authority as enabled by law in respect of general matters and applicable to a multiple number of non-specified persons.A legal order shall specify the authority conferred by law based on which it is established, and shall not transgress the scope of such authority or divert from the legislative purposes of the enabling law.
中文原文 行政程序法第150條
本法所稱法規命令,係指行政機關基於法律授權,對多數不特定人民就一般事項所作抽象之對外發生法律效果之規定。
法規命令之內容應明列其法律授權之依據,並不得逾越法律授權之範圍與立法精神。

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