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The Labor Occupational Accident Insurance and Protection Act (hereinafter referred to as the “Act”) is enacted to protect the lives of workers suffering from occupational accidents and their families, strengthen the prevention of occupational accidents and rehabilitation of workers following occupational accidents and promote social security.

The term “competent authority” referred to in the Act shall be the Ministry of Labor at the central level, the municipal government at the municipal level, and the county (city) government at the county (city) level.