The Museum Act Article 2

Competent authorities referred to in this Act are: the Ministry of Culture (MOC) in the Central Government; the Municipal City Government in their respective Special Municipalities; and the City (County) Government of respective cities (counties).Aspects prescribed by this Act relevant to authorities in the respective competent authorities shall be implemented by the respective competent authorities.
中文原文 博物館法第2條
本法所稱主管機關:在中央為文化部;在直轄市為直轄市政府;在縣(市)為縣(市)政府。
本法所定事項,涉及各目的事業主管機關職掌者,由各目的事業主管機關辦理。

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