Act Governing Retirement, Severance, and Bereavement Compensation Under the Individual Account System for the Teaching and Other Staff of Public Educational Institutions Article 2

In this Act the term “competent authority” refers to the Ministry of Education at the central government level; the municipal government at the special municipality level; and the county government or county-level city government at the county or county-level city level respectively.
中文原文 公立學校教職員個人專戶制退休資遣撫卹條例第2條
本條例之主管機關:在中央為教育部;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.