Basic Code Governing Central Administrative Agencies Organizations Article 34
The total number of supporting units of the Executive Yuan and agencies of all levels shall not exceed six departments (Chu) or offices（Shi）, with three to six sections （Ke） under each department (Chu) or office（Shi）.
中文原文 中央行政機關組織基準法第34條
行政院及各級機關輔助單位不得超過六個處、室，每單位以三科至六科為原則。