The Credit Cooperatives Act Of The Republic Of China Article 5

In this Act, the Competent Authority means, in respect to the central government, the Financial Supervisory Commission; in respect to the municipal level, the municipal governments, and in respect to the county (city) level, the county (city) governments.
中文原文 信用合作社法第5條
本法稱主管機關:在中央為金融監督管理委員會;在直轄市為直轄市政府;在縣(市)為縣(市)政府。

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