Administrative Procedure Act Article 160
Administrative rules shall be directed to lower units or subordinate officers.In establishing administrative rules referred to in subparagraph 2 of the second paragraph of the preceding article, the administrative authority shall cause such rules to be signed by its head officer and released by publishing in a government gazette.
中文原文 行政程序法第160條
行政規則應下達下級機關或屬官。
行政機關訂定前條第二項第二款之行政規則，應由其首長簽署，並登載於政府公報發布之。
行政機關訂定前條第二項第二款之行政規則，應由其首長簽署，並登載於政府公報發布之。