A statute shall be passed by the Legislative Yuan and enacted by the President.

The following objects shall be stipulated by a statute:
1. It is required to stipulate by a statute as the Constitution or a statue expressly stipulated.
2. Stipulation concerns the rights or obligations of the people.
3. Stipulation concerns the organization of a government agency at national level.
4. Other objects with substantial importance shall be stipulated by a statute.

The objects which shall be stipulated by a statute are not allowed to regulate under an ordinance.

An ordinance issued by a government agency by its ex officio or delegated from statues shall be notified or publicized according to its nature and submit to the Legislative Yuan immediately.

The code of a regulation shall be written under the sequence of the articles with a heading of "Article X", and one article may be divided into paragraph, subsection or item subsequently.　Paragraph shall be coded with two character spaces without a number as the heading.　 Subsection shall be coded with a heading of Chinese numbers.　Item shall be coded with a heading of Chinese numbers plus Chinese quotations.
While the item stipulated in the preceding paragraph is divided into more detailed catalogs, the heading shall be Arabian numbered and shall be cited as 1, 2, or 3 of the certain item.

While the content of a regulation is more complicated or the articles of a regulation are more than usual, the regulation may be divided into the certain division, chapter, section, subsection and item subsequently.

While the amendment of a regulation in which only a few articles are discarded, the sequence number of the discarded articles may be reserved and state discard there under with a Chinese quotation.
While the amendment of a regulation in which only a few articles are augmented, the augmented articles may be codified after the proper article and shall be coded the sequence number of the preceding Article with "-1" or "-2" and so on.
While division, chapter, section, subsection or item is discarded or augmented, the preceding two paragraphs shall be applied mutatis mutandis.

A statute shall not be inconsistent with the Constitution.　An ordinance shall not be inconsistent with the Constitution or a statute.　An ordinance issue by an inferior government agency shall not be inconsistent with an ordinance issued by a superior government agency.