Basic Code Governing Central Administrative Agencies Organizations Article 36

In response to critical emergencies and urgent or extraordinary or emerging developments and situations, first-level agencies may establish temporary or transitional agencies, whose organizations shall be governed by provisional organic regulations that stipulate the existence period of the agency.Second-level and third-level agencies may establish temporary or transitional agencies mentioned in the preceding paragraph after obtaining approval of their first-level agency.
中文原文 中央行政機關組織基準法第36條
一級機關為因應突發、特殊或新興之重大事務,得設臨時性、過渡性之機關,其組織以暫行組織規程定之,並應明定其存續期限。
二級機關及三級機關得報經一級機關核定後,設立前項臨時性、過渡性之機關。

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