Provisional Act Governing the Welfare Allowance for Elderly Farmers Article 2

The term "Competent Authority" in this Act refers to the Council of Agriculture, the Executive Yuan at the central level, the municipal governments at the municipal level, and the county (city) governments at the county (city) level.
中文原文 老年農民福利津貼暫行條例第2條
本條例所稱主管機關:在中央為行政院農業委員會;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.