Act for the Development of Tourism Article 3

For the purpose of this statute, the administrative authority refers to Ministry of Transportation and Communication (MOTC) on the central government level, the municipal governments on the level of self-government of municipalities under the direct jurisdiction of the Executive Yuan, or the County or Township governments on the county self-government level.
中文原文 發展觀光條例第3條
本條例所稱主管機關:在中央為交通部;在直轄市為直轄市政府;在縣(市)為縣(市)政府。

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