The Central Bank of the Republic of China (Taiwan) Act Article 15

The basic monetary unit of the national currency is Yuan and the subsidiary currencies are Chiou and Fen. Ten Fens equal to one Chiou and ten Chious equal to one Yuan.The denomination, composition, form, and pattern of the notes and coins issued by the Bank shall be proposed by the Bank, for approval by the Executive Yuan.The Bank shall make public the specifications of notes and coins prior to issuance.
中文原文 中央銀行法第15條
國幣之基本單位為圓,輔幣為角、分,拾分為壹角,拾角為壹圓。
本行所發行紙幣及硬幣之面額、成分、形式及圖案,由本行擬定,報請行政院核定之。
本行應將紙幣及硬幣之規格於發行前公告之。

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