Basic Code Governing Central Administrative Agencies Organizations Article 26
Supporting units shall be established in accordance with the size, nature and level of their respective agencies. Functions shall be handled by the same unit when necessary.Upon approval by its first-level agency, a supporting unit shall not be subject to the provisions of the preceding paragraph if its functions are similar to its agency’s, or the nature of the unit is similar to an implementation unit.
中文原文 中央行政機關組織基準法第26條
輔助單位依機關組織規模、性質及層級設立,必要時其業務得合併於同一單位辦理。
輔助單位工作與本機關職掌相同或兼具業務單位性質,報經該管一級機關核定者,不受前項規定限制,或得視同業務單位。
輔助單位工作與本機關職掌相同或兼具業務單位性質,報經該管一級機關核定者,不受前項規定限制,或得視同業務單位。