Administrative Procedure Act Article 159

The term "administrative rules" used in this Act means generalized and abstract provisions issued by a superior authority to its lower units or by a superior officer to his subordinate officers, by virtue of its or his powers, for the purpose of regulating the internal order and operation of the authority, with no direct external effects as legal norms.Administrative rules include the following provisions:1. General provisions relating to the organization, allotment of affairs, the manner in which business is conducted, personnel management, and other internal matters of the authority; and2. Provisions of an interpretation nature and guidelines on the exercise of discretion, issued to assist lower units or subordinate officers in making unified interpretation of laws and regulations, finding the facts and exercising the power of discretion.
中文原文 行政程序法第159條
本法所稱行政規則,係指上級機關對下級機關,或長官對屬官,依其權限或職權為規範機關內部秩序及運作,所為非直接對外發生法規範效力之一般、抽象之規定。
行政規則包括下列各款之規定︰一、關於機關內部之組織、事務之分配、業務處理方式、人事管理等一般性規定。
二、為協助下級機關或屬官統一解釋法令、認定事實、及行使裁量權,而訂頒之解釋性規定及裁量基準。

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