Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 4-2

The Mainland Affairs Council, Executive Yuan shall coordinate the administration of the matters related to any agreement making between the Taiwan Area and the Mainland Area; where the content of the agreement is of professional and technical nature, and suitable to be made by each competent authorities concerned, the administration may be taken charge by the referred competent authorities in conjunction with the Mainland Affairs Council, Executive Yuan upon the approval of the Executive Yuan.The Mainland Affairs Council, Executive Yuan or each competent authorities approved by the Executive Yuan in accordance with the preceding paragraph may entrust any institution or private organization referred to in Article 4 to negotiate and execute agreements, in the name of the entrusted, with the concerned authorities of the Mainland Area or their delegated juristic person, organization, or any other institution.The agreement referred to in this Statue means any written document involving the exercise of governmental powers or any matter of political issues, and executed between the Taiwan Area and the Mainland Area; any additional protocol, additional provision, protocol executed, agreed minutes, annex, and any other attachment shall constitute an integral part of the agreement.
中文原文 臺灣地區與大陸地區人民關係條例第4-2條
行政院大陸委員會統籌辦理臺灣地區與大陸地區訂定協議事項;協議內容具有專門性、技術性,以各該主管機關訂定為宜者,得經行政院同意,由其會同行政院大陸委員會辦理。
行政院大陸委員會或前項經行政院同意之各該主管機關,得委託第四條所定機構或民間團體,以受託人自己之名義,與大陸地區相關機關或經其授權之法人、團體或其他機構協商簽署協議。
本條例所稱協議,係指臺灣地區與大陸地區間就涉及行使公權力或政治議題事項所簽署之文書;協議之附加議定書、附加條款、簽字議定書、同意紀錄、附錄及其他附加文件,均屬構成協議之一部分。

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