The Act Governing Savings Accounts for Future Education and Development of Children and Youth Article 2

The term “competent authority or authorities” herein shall refer to the Ministry of Health and Welfare at the central government level, municipal governments at the municipality level, and city/county governments at the city/county level.
中文原文 兒童及少年未來教育與發展帳戶條例第2條
本條例所稱主管機關:在中央為衛生福利部;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.