Administrative Division Procedure Act Article 2

The term “competent authority” as used in this Act refers to the Ministry of the Interior at the central level; the special municipality government at the special municipality level; and the county (city) government at the county (city) level.
中文原文 行政區劃程序法第2條
本法所稱主管機關:在中央為內政部;在直轄市為直轄市政府;在縣(市)為縣(市)政府。

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