In the following matters, the Central Government shall have the power of legislation and administration:
1. Foreign affairs;
2. National defense and military affairs concerning national defense;
3. Nationality law and criminal, civil and commercial law;
4. Judicial system;
5. Aviation, national highways, state-owned railways, navigation, postal and telegraph service;
6. Central Government finance and national revenues;
7. Demarcation of national, provincial and hsien revenues;
8. State-operated economic enterprises;
9. Currency system and state banks;
10. Weights and measures;
11. Foreign trade policies;
12. Financial and economic matters affecting foreigners or foreign countries; and
13. Other matters relating to the Central Government as provided by this Constitution.

In the following matters, the Central Government shall have the power of legislation and administration, but the Central Government may delegate the power of administration to the provincial and hsien governments:
1. General principles of provincial and hsien self-government;
2. Division of administrative areas;
3. Forestry, industry, mining and commerce;
4. Educational system;
5. Banking and exchange system;
6. Shipping and deep-sea fishery;
7. Public utilities;
8. Cooperative enterprises;
9. Water and land communication and transportation covering two or more provinces;
10. Water conservancy, waterways, agriculture and pastoral enterprises covering two or more provinces;
11. Registration, employment, supervision, and security of tenure of officials in Central and local governments;
12. Land legislation;
13. Labor legislation and other social legislation;
14. Eminent domain;
15. Census-taking and compilation of population statistics for the whole country;
16. Immigration and land reclamation;
17. Police system;
18. Public health;
19. Relief, pecuniary aid in case of death and aid in case of unemployment; and
20. Preservation of ancient books and articles and sites of cultural value.
With respect to the various items enumerated in the preceding paragraph, the provinces may enact separate rules and regulations, provided these are not in conflict with national laws.

In the following matters, the provinces shall have the power of legislation and administration, but the provinces may delegate the power of administration to the hsien;
1. Provincial education, public health, industries and communications;
2. Management and disposal of provincial property;
3. Administration of municipalities under provincial jurisdiction;
4. Province-operated enterprises;
5. Provincial cooperative enterprises;
6. Provincial agriculture, forestry, water conservancy, fishery, animal husbandry and public works;
7. Provincial finance and revenues;
8. Provincial debts;
9. Provincial banks;
10. Provincial police administration;
11. Provincial charitable and public welfare works; and
12. Other matters delegated to the provinces in accordance with national laws.
Except as otherwise provided by law, any of the matters enumerated in the various items of the preceding paragraph, in so far as it covers two or more provinces, may be undertaken jointly by the provinces concerned.
When any province, in undertaking matters listed in any of the items of the first paragraph, finds its funds insufficient, it may, by resolution of the Legislative Yuan, obtain subsidies from the National Treasury.

In the following matters, the hsien shall have the power of legislation and administration:
1. Hsien education, public health, industries and communications;
2. Management and disposal of hsien property;
3. Hsien-operated enterprises;
4. Hsien cooperative enterprises;
5. Hsien agriculture and forestry, water conservancy, fishery, animal husbandry and public works;
6. Hsien finance and revenues;
7. Hsien debts;
8. Hsien banks;
9. Administration of hsien police and defense;
10. Hsien charitable and public welfare works; and
11. Other matters delegated to the hsien in accordance with national laws and provincial Self-Government Regulations.
Except as otherwise provided by law, any of the matters enumerated in the various items of the preceding paragraph, in so far as it covers two or more hsien, may be undertaken jointly by the hsien concerned.

Any matter not enumerated in Articles 107, 108, 109 and 110 shall fall within the jurisdiction of the Central Government, if it is national in nature; of the province, if it is provincial in nature; and of the hsien, if it concerns the hsien. In case of dispute, it shall be settled by the Legislative Yuan.