Physical Therapists Act Article 3

The term "competent authorities" as used in this Act means, at central government level, the Ministry of Health and Welfare; at the special municipality level, the city government; at county (city) level, the county (city) government.
中文原文 物理治療師法第3條
本法所稱主管機關: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.