Company Act Article 5
I.The term "Competent authority" as used in this Act shall denote the Ministry of Economics Affairs where the central government is concerned; or the Bureau of Reconstruction where a municipal government under the jurisdiction of the Executive Yuan is concerned.II.The central competent authority may authorize its subordinate authority (authorities) or mandate or appoint other government authority (authorities) to handle the matter(s) set forth in this Act.
中文原文 公司法第5條
本法所稱主管機關：在中央為經濟部；在直轄市為直轄市政府。
中央主管機關得委任所屬機關、委託或委辦其他機關辦理本法所規定之事項。
中央主管機關得委任所屬機關、委託或委辦其他機關辦理本法所規定之事項。