The Freedom of Government Information Law Article 4
A government agency as defined in the Law means any of the central government agencies, local government agencies, and institutes for experiment, research, education, culture, medicine, and management of special funds that are established by those agencies.Individuals, legal persons or entities that are delegated to exercise the state power are treated as government agencies within the scope of such delegation.
中文原文 政府資訊公開法第4條
本法所稱政府機關，指中央、地方各級機關及其設立之實（試）驗、研究、文教、醫療及特種基金管理等機構。
受政府機關委託行使公權力之個人、法人或團體，於本法適用範圍內，就其受託事務視同政府機關。
受政府機關委託行使公權力之個人、法人或團體，於本法適用範圍內，就其受託事務視同政府機關。