State Compensation Law Article 9

In cases referred to in paragraph 2 of Article 2, the compensating authority shall be the one that employs the employee of Government.In cases where the claim is of the type referred to in paragraph 1 of Article 3, the compensating authority shall be the one that installs or manages the public facility; in cases referred to in paragraph 2 of Article 3, the compensating authority shall be the delegating authority.If the above-mentioned compensating authorities have been removed or reorganized, the compensating authority shall be the one that succeeds the former's business. In case of no successor, the superior authority shall be the authority liable for compensation.If the liable authority cannot be decided by the above-mentioned methods, or there is a dispute regarding the liable authority, the superior authority can make a decision after receiving the application. In case the decision cannot be made within twenty days from the date of the receipt of the application, the superior authority may be regarded as the authority liable for compensation.
中文原文 國家賠償法第9條
依第二條第二項請求損害賠償者,以該公務員所屬機關為賠償義務機關。
依第三條第一項請求損害賠償者,以該公共設施之設置或管理機關為賠償義務機關;依第三條第二項請求損害賠償者,以委託機關為賠償義務機關。
前二項賠償義務機關經裁撤或改組者,以承受其業務之機關為賠償義務機關。
無承受其業務之機關者,以其上級機關為賠償義務機關。
不能依前三項確定賠償義務機關,或於賠償義務機關有爭議時,得請求其上級機關確定之。
其上級機關自被請求之日起逾二十日不為確定者,得逕以該上級機關為賠償義務機關。

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