Enforcement Rules of the Administrative Execution Act Article 5
The competent administrative authority referred to in paragraph 1, Article 4 of this Act means the competent authority according to related laws and regulations or an agency the laws delegate the power to execute administrative prompt coercion.
中文原文 行政執行法施行細則第5條
本法第四條第一項所稱該管行政機關，指相關法令之主管機關或依法得為即時強制之機關。