The establishment and adjustment of an agency’s internal units shall follow the principles of functional compatibility, balanced functions, clear accountability, management economy, overall coordination, and appropriate scale.

Internal units of an agency shall be classified as follows:
1. Implementation unit: A unit responsible for implementing the functions of the agency.
2. Supporting unit: A unit responsible secretarial matters, general affairs, personnel, accounting and statistics, research and evaluation, information management, legal affairs, civil ethics, public relations or other support functions.

The names of a government agency’s internal units shall reflect their functions. District names may be used for functions limited to certain districts.

Internal units of an agency may be classified into first-level or second-level units, and named as follows:
1. First-level internal units:
(1) Department (Chu): First-level agencies, independent agencies equivalent to second-level agencies, and implementation units of second-level agency commissions.
(2) Department (Si): Implementation units of second-level agencies.
(3) Division (Zu): Implementation units of third-level agencies.
(4) Section (Ke): Implementation units of fourth-level agencies.
(5) Department, Office (Chu, Shi): Supporting units of various agencies.
2. Second-level internal units: Section (Ke).
The levels for an agency’s internal units may be flexibly adjusted in view of the nature and actual needs of the agency’s functions, and need not contain each and every level. However, a fourth-level agency’s internal units shall be of the same level, except for agencies with heavy workload and large organization size, which may set up subsections (Gu) under section to handle the section affairs.
The internal units of affiliated agencies may be named separately in regard to the special nature of their functions.

Supporting units shall be established in accordance with the size, nature and level of their respective agencies. Functions shall be handled by the same unit when necessary.
Upon approval by its first-level agency, a supporting unit shall not be subject to the provisions of the preceding paragraph if its functions are similar to its agency’s, or the nature of the unit is similar to an implementation unit.

First-level, second-level and third-level agencies may establish and manage investigative, deliberative, and appeal and petition units in accordance with laws.

Agencies may establish task forces in regard to their functions, with required staff members assigned or filled by personnel from relevant agencies.