Institutional Long-Term Care Juridical Entities Act Article 4
A institutional long-term care juridical entities shall be governed and supervised by the special municipality/county/municipality that exercises jurisdiction over the main business office thereof. But when any long-term care institution established by the institutional long-term care juridical entities is situated in two or more localities, the said institution shall be governed and supervised by the central competent authority.
中文原文 長期照顧服務機構法人條例第4條
長照機構法人之管理及監督，由其主事務所所在地之直轄市、縣（市）政府為之。
但長照機構法人所設立之長照機構如有跨縣市者，由中央主管機關為之。
但長照機構法人所設立之長照機構如有跨縣市者，由中央主管機關為之。