Basic Code Governing Central Administrative Agencies Organizations Article 22
The establishment and adjustment of an agency’s internal units shall follow the principles of functional compatibility, balanced functions, clear accountability, management economy, overall coordination, and appropriate scale.
中文原文 中央行政機關組織基準法第22條
機關內部單位應依職能類同、業務均衡、權責分明、管理經濟、整體配合及規模適中等原則設立或調整之。