Health Food Governing Act Article 5

For the purposes of this Act, the term "competent authority" shall mean the Ministry of Health and Welfare at the central level, the municipal governments at the municipality level, and the county (city) governments at the county (city) level.
中文原文 健康食品管理法第5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.