Non-Departmental Public Bodies Act Article 41

This Act shall apply mutatis mutandis to the non-departmental public bodies established by central government authority other than the Executive Yuan.A municipal government or county/city may enact autonomous statutes ursuant to this Act to establish non-departmental public bodies in charge of specific public affairs which are approved by a central competent authority.
中文原文 行政法人法第41條
本法於行政院以外之中央政府機關,設立行政法人時,準用之。
經中央目的事業主管機關核可之特定公共事務,直轄市、縣(市)得準用本法之規定制定自治條例,設立行政法人。

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