Cultural Heritage Preservation Act Article 5
Cultural heritage that under two or more jurisdictions of specific municipalities, or counties/cities, its local competent authority shall be jointly decided by the municipality and county/city governments at the places where the cultural heritage is located. The central competent authority shall coordinate and designated the competent authority if necessary.
中文原文 文化資產保存法第5條
文化資產跨越二以上直轄市、縣（市）轄區，其地方主管機關由所在地直轄市、縣（市）主管機關商定之；必要時得由中央主管機關協調指定。