Enforcement Rules of the Classified National Security Information Protection Act Article 13

If information which are related to other agencies fall into one of the three classification designations, these relevant agencies shall be consulted before final classification or declassification in accordance with Article 9 or Article 30 of this Act. Written records for the procedure and content of classification or declassification shall be maintained and attached to the classified or declassified information.If there is dispute on matters pertaining to classification, classification designation and declassification during the consultation prescribed in the preceding paragraph, the superior agency governing these relevant agencies shall resolve the dispute. If there is no single superior agency governing these relevant agencies, their respective superior agency shall resolve the dispute by agreement.
中文原文 國家機密保護法施行細則第13條
國家機密或其解除之核定,依本法第九條或第三十條規定應於核定前會商其他機關者,其會商程序及內容,均應作成書面紀錄附卷。
前項會商,就應否核定、核定等級及應否解密等事項發生爭議時,由共同上級機關決定;無共同上級機關時,由各該上級機關協議定之。

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