Act for Worker Protection of Mass Redundancy Article 3

The term “competent authority” referred to in the Act shall be the Ministry of Labor at the central level, the municipal government at the municipal level, and the county (city) government at the county (city) level.In the event a mass redundancy of workers by a business entity involves the jurisdictions of a municipality and a county/city, the municipal or county (city) competent authority shall report the case to the Central Competent Authority for its processing of the case, or the Central Competent Authority may designate the municipal or county (city) competent authority to handle the case.
中文原文 大量解僱勞工保護法第3條
本法所稱主管機關:在中央為勞動部;在直轄市為直轄市政府;在縣(市)為縣(市)政府。
同一事業單位大量解僱勞工事件,跨越直轄市、縣(市)行政區域時,直轄市或縣(市)主管機關應報請中央主管機關處理,或由中央主管機關指定直轄市或縣(市)主管機關處理。

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