Basic Code Governing Central Administrative Agencies Organizations Article 12

Procedures for the establishment, adjustment and dissolution of agencies whose organization is governed by decrees in accordance with this Code:1. Establishment or dissolution of agencies: Proposals shall be drafted by the superior agency or the agency appointed by the superior agency and submitted to the first-level agency for approval.2. Adjustment of agencies: Proposals shall be drafted by the agency, submitted to the superior agency for approval and transferred to the first-level agency for final approval.
中文原文 中央行政機關組織基準法第12條
機關組織依本法規定以命令定之者,其設立、調整及裁撤依下列程序辦理:
一、機關之設立或裁撤:由上級機關或上級機關指定之機關擬案,報請一級機關核定。
二、機關之調整:由本機關擬案,報請上級機關核轉一級機關核定。

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