Regulations for Organization and Operation of Human Research Ethics Review Board Article 2

The research institutions set out in Paragraph 2, Article 3 of this Act may set up at least one Institutional Review Board (hereafter referred to as “IRB”).The aforesaid IRB may set up sub-groups (hereafter referred to as “sub-IRBs”) for operational purposes, and the IRB and sub-IRBs shall all be subject to inspections by the central authority in charge of the sector. The resolutions adopted at meetings of a sub-IRB shall be deemed as resolutions adopted at meetings of the IRB.The research institutions set forth in Paragraph 1 include schools, hospitals, government agencies (or offices), statutory entities and associations.
中文原文 人體研究倫理審查委員會組織及運作管理辦法第2條
本法第三條第二項所定研究機構,得設一個以上倫理審查委員會(以下簡稱審查會)。
前項審查會得設分組(以下簡稱分組審查會)運作並統一接受中央目的事業主管機關查核;分組審查會會議之議決結果視同原審查會會議之議決。
第一項研究機構,包括學校、醫院、公務機關(構)、法人、團體。

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