Regulations For Revenues, Expenditures, Safeguard And Utilization Of The Employment Security Fund Article 3

The Fund is a Special Fund as stipulated under the Subparagraph 2, Paragraph 1, Article 4 of the Budget Act; being a subordinate unit budget and compiling budget accordingly; covering subordinate units budget including Labor Rights Fund, being subordinate unit budget and compiling sub-budget accordingly; Ministry of Labor (hereinafter referred to as "the MOL") acts as the Competent Authority.
中文原文 就業安定基金收支保管及運用辦法第3條
本基金為預算法第四條第一項第二款所定之特種基金,編製附屬單位預算,下設勞工權益基金,編製附屬單位預算之分預算,以勞動部為主管機關。

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