Official Seals Act Article 8

If the commanding officer of a military agency, military school, or military unit is a general or admiral, the permanent organization seal or temporary/special organization seal and the commanding officer’s office seal shall be issued by the Office of the President. If the commanding officer is the rank of colonel, navy captain or below, the Ministry of National Defense shall determine the issuing agency for the permanent organization seal, temporary/special organization seal, and the commanding officer’s office seal according to the principles of delegated military powers and responsibilities.If the Ministry of National Defense deems it necessary for its directly subordinate level-one staff organizations and those of its highest-level command headquarters to use official seals due to the nature of their operations, their official seals may be handled according to the preceding paragraph.For permanent organization seals, temporary/special organization seals, and office seals that shall be issued by the Office of the President in accordance with the preceding two paragraphs, if there is insufficient time to issue the seals due to special circumstances, the Ministry of National Defense may temporarily issue official seals in the specified form, report the issuance to the President for future reference, and request that the official seals be reissued.The Ministry of National Defense shall establish the principles for the issuance and use of permanent organization seals, temporary/special organization seals, and office seals that are issued temporarily or with direct authority by the Ministry of National Defense, or by an issuing agency determined by the Ministry of National Defense in accordance with the preceding three paragraphs. The principles shall be submitted to the President for approval and implementation.
中文原文 印信條例第8條
軍事機關、學校、部隊其主官編階為將級者,由總統府製發印或關防及職章;其主官編階為上校以下者,由國防部按軍事權責劃分原則,決定其印或關防及職章之製發機關。
國防部及各高級司令部直屬第一層幕僚機構,經國防部視其業務性質,有使用印信之必要者,得依前項之規定辦理。
依前二項規定,應由總統府製發之印或關防及職章,如因特殊情形不及製發時,得由國防部依定式暫為製發,層報總統備案,並請補發。
依前三項規定,由國防部逕行或暫為製發,或由其決定機關所製發之印或關防及職章,其製發及使用規則,由國防部擬訂,層呈總統核准施行。

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