Act for the Development of Tourism Article 4
The Tourism Administration shall be established by the central administrative authority for the purpose of overseeing national tourism affairs. The organization of the Administration shall be regulated in a separate law.When practically necessary, municipal governments and county or township governments, for the purpose of overseeing tourism affairs under their respective jurisdiction, may establish tourism agencies.
中文原文 發展觀光條例第4條
中央主管機關為主管全國觀光事務，設觀光署；其組織，另以法律定之。
直轄市、縣（市）主管機關為主管地方觀光事務，得視實際需要，設立觀光機構。
直轄市、縣（市）主管機關為主管地方觀光事務，得視實際需要，設立觀光機構。