Act for Settlement of Labor-Management Disputes Article 4

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.
中文原文 勞資爭議處理法第4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。

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