Enforcement Rules of the Administrative Execution Act Article 16
The term “direct supervising authority” referred to in paragraph 2, Article 9 of this Act, when enforcing monetary obligation under public laws, means the Administrative Enforcement Agency of the Ministry of Justice.
中文原文 行政執行法施行細則第16條
本法第九條第二項所稱直接上級主管機關，於公法上金錢給付義務執行事件，係指法務部行政執行署。