Business Registration Act Article 2
The term "Relevant Authority" as used in this Act shall mean the Ministry of Economic Affairs at the central government level, the municipal government at the municipality directly under the jurisdiction of the Executive Yuan, and the county (city) government at the county (city) level.The municipal government at the municipality directly under the jurisdiction of the Executive Yuan and the county (city) government, after the approval of the Ministry of Economic Affairs, if necessary, may delegate parts of its business to the district office or shiang office (town, city, district) or may authorize the business associations in the municipality and county (city) to deal with such business.
中文原文 商業登記法第2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；在縣（市）為縣（市）政府。
直轄市政府、縣（市）政府，必要時得報經經濟部核定，將本法部分業務委任或委辦區、鄉（鎮、市、區）公所或委託直轄市、縣（市）之商業會辦理。
直轄市政府、縣（市）政府，必要時得報經經濟部核定，將本法部分業務委任或委辦區、鄉（鎮、市、區）公所或委託直轄市、縣（市）之商業會辦理。