Climate Change Response Act Article 2

The Environmental Protection Administration of the Executive Yuan is the central competent authority at the central government level, while municipal governments execute authority at the county or city level.The matters designated in this Act, which involve the powers and responsibilities of the central industry competent authorities, will be handled by the central industry competent authorities.
中文原文 溫室氣體減量及管理法第2條
本法所稱主管機關:在中央為行政院環境保護署;在直轄市為直轄市政府;在縣(市)為縣(市)政府。
本法所定事項,涉及中央目的事業主管機關職掌者,由中央目的事業主管機關辦理。

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