Regulations Governing Review and Inspection of Materials of Property-Declaration by Public Servants Article 11

If the competent property declaration agency (institution) is a government ethics agency (institution), the declared property materials of its chief and chief deputy shall be inspected and handled by the upper government ethics agency (institution). For those government ethics agencies (institutions) which do not have upper government ethics agency (institution), the declared materials shall be transferred to the Ministry of Justice for inspection and handling.
中文原文 公職人員財產申報資料審核及查閱辦法第11條
受理申報機關(構)為政風機關(構)時,其所屬機關首長、副首長之財產申報資料由上級政風機關(構)查核及處理;無上級政風機關(構)者,移由法務部查核及處理。

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