Basic Code Governing Central Administrative Agencies Organizations Article 2
The Executive Yuan and its subordinate agencies (hereinafter referred to as “agencies”) shall be governed by this Code, with the exceptions of national defense, overseas diplomatic missions, police, prosecutorial, investigative, and coast guard agencies whose organizations are otherwise provided by their respective acts.The Executive Yuan is defined as the first-level agency, and its subordinate agencies are defined as second-level, third-level or fourth-level agencies according to their hierarchies. The hierarchies of agencies may be determined in accordance with the complexity of agency functions and organization size with superior-subordinate, command and supervisory relations clearly defined, and need not contain each and every level.
中文原文 中央行政機關組織基準法第2條
本法適用於行政院及其所屬各級機關（以下簡稱機關）。
但國防組織、外交駐外機構、警察機關組織、檢察機關、調查機關及海岸巡防機關組織法律另有規定者，從其規定。
行政院為一級機關，其所屬各級機關依層級為二級機關、三級機關、四級機關。
但得依業務繁簡、組織規模定其層級，明定隸屬指揮監督關係，不必逐級設立。
但國防組織、外交駐外機構、警察機關組織、檢察機關、調查機關及海岸巡防機關組織法律另有規定者，從其規定。
行政院為一級機關，其所屬各級機關依層級為二級機關、三級機關、四級機關。
但得依業務繁簡、組織規模定其層級，明定隸屬指揮監督關係，不必逐級設立。