The Public Functionary Service Act shall apply to mayors of the special municipality, magistrates/mayors, and mayors of the township/city. In the event of unlawful actions, neglect of duties, or other acts of negligence, provisions on the disciplinary sanction of political appointees shall apply mutatis mutandis.

Remuneration of civil servants of provincial governments, provincial consultative councils, councils of the special municipality, governments of the special municipality, county/city councils, county/city governments, township/city councils, and township/ city offices shall be in accordance with the Civil Servant Remuneration Act and central government laws and regulations.

A judicial person may be formed to handle assets acquired by villages during the Japanese occupation or properties donated by the private sector.

After the promulgation of this Act, relevant laws and regulations shall be formulated (amended) accordingly. Prior to the formulation and/or amendment of the relevant laws and regulations, existing laws and regulations that do not contravene this Act shall remain in effect. Laws and regulations applicable to townships/cities shall apply mutatis mutandis to mountain indigenous districts.

If a county/city is changed into a special municipality or merged with other counties/cities or special municipalities to form a new special municipality, the change shall take effect on the day that the term of the incumbent mayor of said special municipality expires. The term of office of county/city councilors, magistrates/mayors, township/city representatives, mayors of the township/city, and chiefs of village shall be adjusted to expire on the day the change is to take effect, and no election shall take place.
The election for the first session of councilors of the special municipality, mayors of the special municipality, and chiefs of villages the change into a special municipality has taken effect, the electoral districts shall be the administrative districts as indicated in the approved plan for changing into a special municipality, and the election shall be completed ten (10) days before the day the change is to take effect.
For the aforementioned election of councilors of the special municipality, administrative districts may be further subdivided into electoral districts. Councilors to be elected by the indigenous population shall be elected by electoral districts formed by the indigenous population within the administrative districts. The division of electoral districts for the election of councilors of the special municipality shall be announced six (6) months before the county/city becomes a special municipality, and the provisions stated in Paragraph 1, Article 37 of the Public Officials Election and Recall Act shall not apply.
After the change into a special municipality, the first session of councilors of the special municipality, the mayor of the special municipality, and chiefs of villages shall take office on the day the county/city becomes a special municipality.

If a county/city is changed into a special municipality or merged with other counties/cities or special municipalities to form a new special municipality, the self-government laws and regulations of the former special municipalities, counties/cities, and townships/cities shall be abolished by the new special municipal government; if it is necessary to continue to apply the old self-government laws and regulations, after approval and announcement by the government of new special municipal, application of such laws and regulations may continue for two (2) years.

If a county/city is changed into a special municipality or merged with other counties/cities or special municipalities to form a new special municipality, the personnel, assets, liabilities, as well as other rights and obligations of the relevant agencies (institutions) and schools of the former special municipality, county/city, and townships/cities shall be transferred in full to the new special municipality.
If a county/city is changed into a special municipality or merged with other counties/cities or special municipalities to form a new special municipality, the date for the adjustment of the centrally allocated government revenues and expenditures shall be determined by order of the Executive Yuan.
If a county/city is changed into a special municipality or merged with other counties/cities or special municipalities to form a new special municipality, the total amount of the centrally allocated tax revenue and grants to be received by the other special municipalities or counties/cities shall not be less than the total amount received prior to the formation of the new special municipality.
Before the centrally allocated government revenues and expenditures stated in Paragraph 2 are adjusted, budget implementation at the relevant agencies (institutions) and schools in the new special municipality shall proceed in accordance with the original budget as formulated by the former special municipality, county/city, or townships/cities prior to their change into a special municipality.
After a county/city is changed into a special municipality, regulations in place at the former special municipality or county/city shall continue to apply before the relevant laws and central regulations are amended.
After a county/city is changed into a special municipality, if the personnel who are current civil servants who have passed a civil service examination are transferred in accordance with Paragraph 1 are transferred to the competent authority or one of its subordinate agencies where they were formerly assigned or appointed, to a school or agency where they are eligible for placement, to the examination agency or one of its subordinate agencies where they formerly applied for placement, to an agency other than a school, or to a school, such personnel may be exempt from the regulations against transfers as stipulated in the Civil Service Examinations Act, Civil Service Employment Act, and other relevant regulations on civil service examinations.
Future transfers of the aforementioned personnel shall be limited to the relevant job positions in agencies where those who have passed a civil service examination are eligible for placement, in the examination agency where they have applied for placement, or in the destination agency’s competent authority or its subordinate agencies.
If there are restrictions on re-transfer of personnel within a certain time period immediately after a prior transfer, as stipulated in the Civil Service Examinations Act, a civil servant may only be transferred to other agencies after such time period has expired.
Personnel who are transferred in accordance with the Placement of Professionals and Technologists as Civil Servants Act during the time period within which transfer is restricted shall be exempt from the Act’s restriction on the destination agency; however, such personnel may be transferred to other agencies only after their combined years of service in their original agency, destination agency, and their subordinate agencies is not less than three years.

This Act shall come into force starting from the date of promulgation.
The articles amended on June 14, 2007, shall take effect starting Jan. 1, 2007, while the articles amended on May 12, 2009, shall take effect starting Nov. 23, 2009. Chapter 4-1 and Article 87 of this Act, both amended on Jan. 14, 2014, shall take effect at a date determined by the Executive Yuan.