Labor Pension Act Article 2
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 county (city) government at the county (city) level.
中文原文 勞工退休金條例第2條
本條例所稱主管機關：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。