In accordance with law, councilors of a special municipality, county/city councilors, and township/city representatives shall be elected to a four-year term by the residents of the special municipality, county/city, or township/city and may be re-elected for a second term.
The number of councilors of a special municipality, county/city councilors, and township/city representatives shall be stipulated in the organizational rules of the local legislative bodies on the basis of the finances and local circumstances of the special municipality, county/city, or township/city and in accordance with the following provisions:
1. Councilors of a special municipality:
(1) District councilors: In special municipalities where the total population less the indigenous population does not exceed two million (2,000,000), the total number of district councilors shall not exceed fifty-five (55); if the population exceeds two million (2,000,000), the total number of district councilors shall not exceed sixty-two (62).
(2) Indigenous councilors: In special municipalities where the plain-land indigenous population not less than two thousand (2,000), there shall be councilors elected by the plain-land indigenous population. In special municipalities where the mountain indigenous population not less than two thousand (2,000) or where mountain indigenous townships existed prior to the change to a special municipality, there shall be councilors elected by the mountain indigenous population.
2. County/city councilors:
(1) District councilors: In counties/cities where the total population less the indigenous population does not exceed ten thousand (10,000), the total number of district councilors shall not exceed eleven (11). If the population does not exceed two hundred thousand (200,000), the total number of district councilors shall not exceed nineteen (19). If the population does not exceed four hundred thousand (400,000), the total number of district councilors shall not exceed thirty-three (33). If the population does not exceed seven hundred thousand (700,000), the total number of district councilors shall not exceed forty-three (43). If the population does not exceed one million and six hundred thousand (1,600,000), the total number of district councilors shall not exceed fifty-seven (57). If the population exceeds one million and six hundred thousand (1,600,000), the total number of district councilors shall not exceed sixty (60). If, in accordance with item two (2), there are no indigenous councilors to be elected, the indigenous population shall be counted in the total population.
(2) Indigenous councilors: In counties/cities where the total plain-land indigenous population is not less than one thousand five hundred (1,500), there shall be councilors elected by the plain-land indigenous population. In counties/cities with mountain indigenous townships or where the mountain indigenous population is not less than one thousand five hundred (1,500), there shall be councilors elected by the mountain indigenous population. In counties/cities without mountain indigenous townships, and where neither the total mountain indigenous population nor the total plain-land indigenous population exceeds one thousand five hundred (1,500), if the total indigenous population is not less than two thousand (2,000), there shall be councilors elected by the indigenous population.
(3) In counties/cities with offshore island townships and where the population is not less than two thousand five hundred (2,500), councilors elected by the offshore island township population shall be among the number of county/city councilors prescribed in the preceding two (2) items.
3. Township/city representatives:
(1) In counties/cities where the total population does not exceed one thousand (1,000), the total number of township/city representatives shall not exceed five (5). If the total population does not exceed ten thousand (10,000), the total number of representatives shall not exceed seven (7). If the total population does not exceed fifty thousand (50,000), the total number of representatives shall not exceed eleven (11). If the total population does not exceed one hundred and fifty thousand (150,000), the total number of representatives shall not exceed nineteen (19). If the total population exceeds one hundred and fifty thousand (150,000), the total number of representatives shall not exceed thirty-one (31).
(2) In counties/cities where the total plain-land indigenous population not less than one thousand five hundred (1,500), representatives elected by the plain-land indigenous population shall be among the total number of township/city representatives prescribed in the preceding item.
The electorate of councilors of a special municipality who are to be elected by the indigenous population shall be composed of the indigenous population within their administrative district. The electoral districts shall be divided according to the proportions of the plain-land indigenous population and mountain indigenous population, or according to the divisions of the electoral district within the administrative district.
After the article amended on July 16, 2024, takes effect, if the number of county/city district councilors calculated in accordance with Paragraph 2 exceeds the number elected on November 26, 2022, except for offshore island counties where the population exceeds the population on May 31, 2022 by no less than five thousand (5,000), and other counties/cities where the population exceeds the population on May 31, 2022 by no less than forty thousand (40,000), the number of district councilors elected on November 26, 2022 shall be maintained.
If an electoral district has four (4) seats up for election for councilors of a special municipality, county/city councilors, or township/city representatives, one (1) among the elected shall be a woman. If the number of seats to be elected exceeds four (4), for every additional four (4) seats, one (1) additional woman shall be elected.
If the number of seats to be elected by the mountain indigenous population or plain-land indigenous population in a special municipality council or a county/city council in a county/city with a mountain indigenous township exceeds four (4), one (1) among the elected shall be a woman. If the number of seats to be elected exceeds four (4), for every additional four (4) seats, one (1) additional woman shall be elected. If the number of seats to be elected by the indigenous population in a city council or in a council of a county without mountain indigenous townships exceeds four (4), one (1) among the elected shall be a woman. If the number of seats to be elected exceeds four (4), for every additional four (4) seats, one (1) additional woman shall be elected. If the number of seats to be elected by the plain-land indigenous population in a township/city council that is not a mountain indigenous township exceeds four (4), one (1) among the elected shall be a woman. If the number of seats to be elected exceeds four (4), for every additional four (4) seats, one (1) additional woman shall be elected.
Councilors of a special municipality, county/city councilors, and township/city representatives elected in accordance with Paragraph 1 shall take the oath of office on the day the term of the previous session ends. The oath-taking ceremonies shall be convened by the Executive Yuan, the Ministry of the Interior, and the county/city governments, respectively. The elected councilors and representatives shall nominate one (1) among themselves to preside over the ceremony; the nomination meeting shall be presided over by a senior councilor or representative. If there are senior councilors or representatives with identical years of experience, the one more senior in age shall preside.

In addition to the inaugural meeting for each council session, councils of special municipality, county/city councils, and township/city councils shall convene a scheduled meeting once every six (6) months. The speaker/chairperson shall convene such meetings. If the speaker/chairperson fails to convene the meeting in accordance with law, the meeting shall be convened by the deputy speaker/vice chairperson. If the deputy speaker/vice chairperson likewise fails to convene the meeting in accordance with law, the meeting shall be convened by a councilor or representative nominated by more than one-half of the total number of their fellow councilors or representatives. Each session, including legal holidays and recess, shall be arranged in accordance with the following:
1. The duration of the council of a special municipality session shall not exceed seventy (70) days.
2. If the total number of county/city councilors does not exceed forty (40), the session shall not exceed thirty (30) days; if the total number of councilors exceeds forty (40), the session shall not exceed forty (40) days.
3. If the total number of township/city representatives does not exceed twenty (20), the session shall not exceed twelve (12) days; if the total number of representatives exceeds twenty (20), the session shall not exceed sixteen (16) days.
For the scheduled meetings to review the annual general budget specified in the preceding paragraph, if the council session expires while issues are unresolved or if it is otherwise necessary, the session may be extended by a council resolution proposed by the mayor of the special municipality, magistrate/mayor of the county/city, or mayor of the township/city, by the speaker/chairperson or by not less than one-third of the total number of councilors or representatives. Extended sessions in special municipalities shall not exceed ten (10) days, and extended sessions in counties/cities or townships/cities shall not exceed five (5) days; the extended session shall not be used for interpellation.
Councils of the special municipality, county/city councils, or township/city councils, may convene an extraordinary session due to one of the following:
1. A request from the mayor of the special municipality, magistrate/mayor of the county/city, or mayor of the township/city.
2. A request from the speaker/chairperson or from not less than one-third the number of councilors or representatives.
3. In the event of circumstances detailed in Paragraph 4, Article 39.
The extraordinary sessions specified in the preceding paragraph shall be convened by the speaker/chairperson within ten (10) days. Including legal holidays and recesses, extraordinary sessions of councils of the special municipality shall not exceed ten (10) days per session, and shall not exceed eight (8) sessions within twelve (12) months; extraordinary sessions of county/city councils shall not exceed five (5) days per session, and shall not exceed six (6) sessions within twelve (12) months; extraordinary sessions of township/city councils shall not exceed three (3) days per session, and shall not exceed five (5) sessions within twelve (12) months; this provision does not apply in the event of circumstances detailed in Paragraph 4, Article 39.

The duties of councils of the special municipality are as follows:
1. To resolve the ordinances and regulations of the special municipality.
2. To resolve the budget of the special municipality.
3. To resolve the special taxes, temporary taxes, and surtaxes of the special municipality.
4. To resolve the disposal of properties of the special municipality.
5. To resolve organizational self-government ordinances for the special municipality government and businesses owned by the special municipality.
6. To resolve proposals made by the government of the special municipality.
7. To review the auditor's reports on the final accounts of the special municipality.
8. To resolve proposals made by the councilors of the special municipality.
9. To take petitions from citizens.
10. To carry out other duties as prescribed by law.

The duties of the county/city councils are as follows:
1. To resolve the regulations of the county/city.
2. To resolve the budget of the county/city.
3. To resolve the special taxes, temporary taxes, and surtaxes of the county/city.
4. To resolve the disposal of properties of the county/city.
5. To resolve organizational self-government ordinances for the county/city government and businesses owned by the county/city.
6. To resolve proposals made by the county/city government.
7. To review the auditor's reports on the final accounts of the county/city.
8. To resolve proposals made by county/city councilors.
9. To take petitions from citizens
10. To carry out other duties as prescribed by law or by regulations promulgated by higher-level government agencies

The duties of the township/city councils are as follows:
1. To resolve the local government regulations of the township/city.
2. To resolve the budget of the township/city.
3. To resolve the temporary taxes of the township/city.
4. To resolve the disposal of properties of the township/city.
5. To resolve organizational self-government ordinances for the county/city and businesses owned by the township/city.
6. To resolve proposals made by the township/city offices.
7. To review the auditor's reports on the final accounts of the township/city.
8. To resolve proposals made by township/city representatives.
9. To take petitions from citizens.
10. To carry out other duties as prescribed by law or by regulations promulgated by higher-level government agencies.

Governments of the special municipality, county/city governments, and township/city offices shall implement the resolutions adopted by the council of the special municipality, county/city council, or township/city council, respectively. If there is a delay or there is inappropriate implementation, the council of the special municipality, county/city council, or township/city council shall invite the respective government or office to explain the reasons; when necessary, such issues shall be reported to the Executive Yuan, Ministry of the Interior, and county government, which shall then invite relevant agencies to jointly consult on the resolution of the issue.

If the government of a special municipality determines that there will be difficulties implementing the resolutions in Subparagraphs 1 to 6 and Subparagraph 10 of Article 35, the government of the special municipality shall explain the reasons for such difficulties and return the resolution to the council of the special municipality for reconsideration within thirty (30) days of receipt of such resolutions. If there are difficulties implementing the resolutions in Subparagraphs 8 and 9, the government of the special municipality shall provide written explanation of the reasons for such difficulties to the council of the special municipality.
If a county/city government determines that there will be difficulties implementing the resolutions in Subparagraphs 1 to 6 and Subparagraph 10 of Article 36, the county/city government shall explain the reasons for such difficulties and return the resolution to the county/city council for reconsideration within thirty (30) days of receipt of such resolutions. If there are difficulties implementing the resolutions in Subparagraphs 8 and 9, the county/city government shall provide written explanation of the reasons for such difficulties to the county/city council.
If a township/city office determines that there will be difficulties implementing the resolutions in Subparagraphs 1 to 6 and Subparagraph 10 of Article 37, the township/city office shall explain the reasons for such difficulties and return the resolution to the township/city council for reconsideration within thirty (30) days of receipt of such resolutions. If there are difficulties implementing the resolutions in Subparagraphs 8 and 9, the township/city office shall provide written explanation of the reasons for such difficulties to the township/city council.
Issues submitted by the government of a special municipality, county/city government, or township/city office to their respective council for reconsideration shall be resolved within fifteen (15) days of receipt. If this occurs during a recess, the council shall convene an extraordinary session within seven (7) days and arrive at a resolution within three (3) days of the meeting. If a resolution is not made within the specified period, the original resolution shall be nullified. If two-thirds of the councilors or representatives in attendance during the reconsideration process uphold the original resolution, the government of the special municipality, county/city government, or township/city office shall immediately accept the upheld resolution; this provision shall not apply in the event of the circumstances in Paragraph 5, Article 40 or Paragraphs 1 to 3, Article 43.
If a budget for a special municipality, county/city or township/city is submitted for reconsideration and the original resolution has been nullified, the council of the special municipality, county/city council, or township/city council shall pass a resolution based on the original proposal by the government of the special municipality, county/city government, or township/city office; the resolution passed shall not be the same as the original resolution, and the relevant administrative body shall not file further motions for reconsideration.

Governments of the special municipality shall submit the general budget proposal of the special municipality to the council of the special municipality three (3) months prior to the start of the fiscal year; county/city governments and township/city offices shall submit the general budget proposal of the county/city or township/city to their respective council two (2) months prior to the start of the fiscal year. Councils of the special municipality, county/city councils, and township/city councils shall complete the review of the budget one (1) month prior to the start of the fiscal year, and the governments of the special municipality, county/city governments, and township/city offices shall announce the budget fifteen (15) days prior to the start of the fiscal year.
Councils of the special municipality, county/city councils, and township/city councils shall not propose increases in the budgets submitted by governments of the special municipality, county/city governments, or township/city offices.
If a review of the general budget proposal of a special municipality, county/city, or township/city cannot be completed within the period specified in Paragraph 1, the budget shall be implemented in accordance with the following:
1. Income shall be determined on the basis of the standards of the previous year and the actual amount.
2. Expenditures:
(1) The budget for new capital expenditures and new account headings shall only be used after the review process for the budget for the current year is completed.
(2) The account headings in the preceding item may be used on the basis of authorized existing programs or budget implementation during the previous year.
3. The budget shall include income and expenditures to fulfill other legal obligations.
4. The budget shall include loans to be executed in response to the budget allocation requirements of the preceding three subparagraphs.
If the review of the general budget proposal of a special municipality, county/city, or township/city is not completed within three (3) months after the start of the fiscal year, the government of the special municipality, county/city government, or township/city office may submit the un-reviewed portion of the original general budget proposal to the Executive Yuan, Ministry of the Interior, or county government, which shall then invite consultation from relevant agencies and make a determination within one (1) month. If a determination is not made within said period, the Executive Yuan, Ministry of the Interior, or county government shall make a determination at their discretion.
The provision in the preceding paragraph shall apply mutatis mutandis if after reconsideration of the general budget proposal of a special municipality, county/city, or township/city, the original resolution is upheld or the budget is to be re-decided by resolution in accordance with Paragraph 5 of the preceding article, if the resolution on annual revenue and annual expenditure violates relevant laws, regulations promulgated in accordance with law, or the scope of its authority, or if the resolution makes it difficult to maintain the budget required to implement government policies and expenses as required by law and to cancel continued expenditures determined during the previous year.

The general budget proposal for the first year after the change of status to a special municipality shall be submitted by the government of the special municipality to the council of the special municipality before Jan. 31 of that year. The council of the special municipality shall complete the budget review within two (2) months of receipt of the general budget proposal. The government of the special municipality shall announce the general budget within fifteen (15) days of the completion of the budget review; Paragraph 1 of the preceding article shall not apply.
If the special municipality fails to submit the general budget proposal at the beginning of the fiscal year, pursuant to the preceding paragraph, or if the general budget proposal is not approved, budget implementation shall be as follows:
1. The income shall be determined based on formulated standards and the actual income amount.
2. Apart from the budget for new capital expenditures, the budget required to implement government policies may be allocated on a regular basis and used as necessary.
3. Income shall be determined based on the actual income amount, and an expenditure amount shall be allocated to fulfill actual legal and contract obligations.
4. The budget shall include loans to be executed in response to the budget allocation requirements of the preceding three subparagraphs.
All income and expenditures indicated in the preceding paragraph shall be included in the general budget proposal for the first year.

The review of the general budget proposal of special municipalities, counties/cities, and townships/cities shall focus on the amount of annual expenditure, budget surplus and deficit, project performance, and priorities. The annual revenue shall focus on the revised or forecast revenue, and its review should focus on the budget sources. The annual expenditure shall focus on the revised or forecast expenditure, and its review should be based on agencies, affairs, and funds.
The additional conditions or time limits for a legal budget shall govern, unless not permitted by law or self-government laws and regulations.
Additional resolutions attached to the budget proposal adopted by the council of a special municipality, county/city council, or township/city council shall be enforced by the government of the special municipality, county/city government, or township/city office in accordance with law.

The final accounting statement for the budget of a special municipality or county/city shall be submitted to the relevant auditing agency within four (4) months of the end of the fiscal year. Within three (3) months of receipt of the final accounting statement, the auditing agency shall finish the review thereof, prepare a final audit amount table, and submit a final accounting review report to the council of the special municipality or county/city council. The auditing agency shall submit the final audit amount table to the government of the special municipality or county/city government for public announcement. When reviewing the final accounting statements of the special municipality or county/city, the council of the special municipality or county/city council may invite the heads of the auditing agency to be present and to provide explanation.
The final accounting report of a township/city shall be submitted to the township/city council for review within six (6) months of the end of the fiscal year, and shall be announced by the township/city office.

Resolutions on self-government matters adopted by councils of the special municipality that contravene the Constitution, laws, or regulations promulgated in accordance with law shall be nullified; resolutions on commissioned matters that contravene the Constitution, laws, or central government regulations shall be nullified.
Resolutions on self-government matters adopted by county/city councils that contravene the Constitution, laws, or regulations promulgated in accordance with law shall be nullified; resolutions on commissioned matters that contravene the Constitution, laws, or central government regulations shall be nullified.
Resolutions on self-government matters adopted by township/city councils that contravene the Constitution, laws, central government regulations promulgated in accordance with law, or county self-government ordinances shall be nullified; resolutions on commissioned matters that contravene the Constitution, laws, central government regulations, county self-government ordinances, or county self-government regulations shall be nullified.
The Executive Yuan shall provide written notification of the nullified resolutions detailed in preceding three paragraphs to the councils of the special municipality, except for resolutions on general budget proposals, which shall be handled in accordance with Paragraph 5, Article 40; the relevant central competent authorities shall provide written notification to county/city councils of nullified resolutions; the county government shall provide written notification of nullified resolutions to township/city councils.
If there is doubt as to whether a resolution on self-government matters as stipulated in Paragraph 1 to Paragraph 3 contravenes the Constitution, laws, central government regulations promulgated in accordance with law, or county local government ordinances, a motion may be filed for interpretation by the Judicial Yuan.

Councils of the special municipality and county/city councils shall have a speaker and a deputy speaker, while township/city councils shall have a chairperson and vice chairperson; the aforementioned shall be elected or recalled by open ballot by councilors of the special municipality, county/city councilors, or township/city representatives, respectively. However, those who are in office for less than one (1) year shall not be subject to recall.
The speaker or chairperson shall represent their respective councils in external affairs and administer the internal affairs of the councils.

The election for the speaker and deputy speaker of councils of the special municipality and county/city councils and the election for the chairperson and vice chairperson of township/city councils shall be carried out immediately after the councilors or representatives take their oath of office, and shall be attended by greater than half the total number of councilors or representatives; the councilor or representative who garners more than half of the votes present shall be elected. If the election does not produce a winner, a second election shall be carried out immediately, and the councilor or representative with the highest number of votes shall be elected. If there are an equal number of votes, lots shall be drawn to decide the winner. The same applies to supplementary elections.
If the number of councilors or representatives present for the election stipulated in the preceding paragraph is insufficient, the time for the next election shall be determined immediately and the councilors and representatives shall be notified accordingly. During the third election, if the number of councilors or representatives in attendance is not less than one-third the total number of councilors or representatives, the election may be carried out by using the actual number of councilors or representatives in attendance; the person with the highest number of votes shall become the winner. If there is an equal number of votes, lots shall be drawn to decide the winner. The second and third elections shall be carried out on the day the councilors or representatives take their oath of office.
Upon their election, the speaker, deputy speaker, chairperson, and vice chairperson shall immediately take the oath of office in accordance with the provisions of the Oath Act.
The election as stipulated in Paragraph 1 and the oath taking as stipulated in the preceding paragraph shall be moderated by the chair appointed in accordance with Paragraph 7, Article 33.

The recall of the speaker or deputy speaker of the council of a special municipality or a county/city council, and the recall of a chairperson or vice chairperson of a township/city council shall be carried out in accordance with the following provisions:
1. The motion for recall shall contain a full explanation of the grounds for recall and shall be signed by not less than one-third of the total number of councilors or representatives. The motion shall be prepared in original and duplicate copies, which shall be separately submitted to the Executive Yuan, Ministry of the Interion and the county government.
2. Within seven (7) days of receipt of the motion stipulated in the preceding subparagraph, the Executive Yuan, Ministry of the Interior, and county government shall forward duplicate copies to the relevant councils to be forwarded within five (5) days to the office holder that is to be recalled. If there is to be a rebuttal, within seven (7) days of receipt of the motion, the office holder that is to be recalled shall submit a written rebuttal to the Executive Yuan, Ministry of the Interior, and county government, which shall in turn photocopy the motion for recall and the written rebuttal for forwarding to the councilors and representatives. The motion for recall may be photocopied and forwarded separately after said period.
3. Within twenty-five (25) days of receipt of the motion for recall, the Executive Yuan, Ministry of the Interior, and county government shall convene a meeting to vote on the recall; the councilors and representatives in attendance shall vote on the recall through open ballots.
4. The review of the motion for recall shall be attended by greater than half the total number of councilors and representatives, and the recall shall be effective only when approved by not less than two-thirds of those in attendance.
5. If the motion for recall is denied, no further motion for recall shall be filed within the term of office of the office holder to be recalled.
If the speaker or chairperson is the subject of the recall, the deputy speaker or vice chairperson shall chair the vote on the recall stipulated in Subparagraph 3 of the preceding paragraph. If the deputy speaker or the vice chairperson is the subject of a recall, the speaker or the chairperson shall act as the chair. If the speaker and deputy speaker or chairperson and vice chairperson are both the subjects of the recall, the councilors or representatives in attendance shall nominate a person from among themselves to act as the chair.
Prior to its submission to the council, the motion for recall stipulated in Paragraph 1 may be rescinded with the approval of not less than two-thirds of the number of the original signees. After being submitted to the council, the motion for recall shall be rescinded only with the approval of all signees and only if the chair ensures there are no objections from any councilor or representative in attendance.

In addition to the provisions in the preceding three articles, provisions governing the election and recall of the speaker and deputy speaker of councils of the special municipality and county/city councils, and the election and recall of the chairperson and vice chairperson of township/city councils shall be stipulated in the organizational rules of councils of the special municipality, county/city councils, and township/city councils.

Mayors of special municipalities, magistrates/mayors of counties/cities, and mayors of townships/cities shall present their administration report during the regular session of the councils of the special municipality, county/city council, or township/city council. The heads of first-level agencies and subordinate first-level agencies of governments of the special municipality and the heads of first-level agencies and subordinate agencies of county/city governments and township/city offices shall present reports on affairs under their jurisdiction.
During council sessions, councilors of the special municipality, county/city councilors and township/city councilors shall have the right to interpellate the aforementioned heads of units and agencies on the affairs under their jurisdiction. Policy implementation and operations shall be interpellated separately; during the interpellation on operations, the heads of relevant competent authorities on operations shall attend and shall respond to the interpellation.

If it is necessary to clarify specific issues, the heads of units and agencies stipulated in Paragraph 1 of the preceding article may be invited to attend and to provide explanation during sessions of the council of the special municipality, county/city council, or township/city council.
If it is necessary to clarify specific issues, heads of relevant agencies or units with authority over operations, apart from the mayor of the special municipality, magistrate/mayor of the county/city, or mayor of the township/city, may be invited to attend and explain issues during subcommittee meetings of the council of the special municipality, county/city council, or township/city council.

Outside of council meetings, councilors of special municipality, county/city councilors, and township/city representatives shall not be held accountable for statements made and votes cast in relation to council affairs during sessions of the council of the special municipality, county/city council, or township/city council; this provision does not apply to clearly unlawful statements made on matters unrelated to council affairs.

Except for persons in flagrante delicto or wanted criminals, councilors of the special municipality, county/city councilors, and township/city representatives shall not be arrested or detained without consent from the council of the special municipality, county/city council, or township/city council.

Councilors of the special municipality, county/city councilors, and township/city representatives may receive allowances for necessary expenditures, such as research allowances. When the councilors/representatives are in session, they may receive allowances for attendance, transportation, meals and accommodation.
When attending council meetings convened in violation of Paragraph 4, Article 34, councilors and representatives shall not receive allowances for attendance, transportation, or meals and accommodation in accordance with the preceding paragraph, nor shall other payment items or standards be formulated for the payment of such allowances.
The items and standards for the payment of allowances stipulated in Paragraph 1 shall be stipulated separately in accordance with law. No additional allowances shall be paid to councilors or representatives unless they are in accordance with law.

Councilors of the special municipality, county/city councilors, and township/city representatives shall not hold concurrent positions as a civil servant, full-time faculty member in private or public school at any level, or any other popularly elected positions in the civil service, nor shall they hold any concurrent positions or job titles in the respective government of the special municipality, county/city government, or township/city office or their subordinate agencies and enterprises, unless otherwise provided by law or central government regulations promulgated in accordance with law.
Elected councilors of the special municipality, county/city councilors, and township/city representatives subject to the aforementioned restrictions on concurrent positions shall resign from their positions prior to taking office. Upon taking office, those who fail to resign their previous positions shall be construed as having resigned their original positions; the Executive Yuan, Ministry of the Interior, or county government shall inform the institution where the elected official works that their position or authority must be terminated or that they must be dismissed from employment. This provision shall likewise apply to those found in similar situations after taking office.

Organizational rules for the councils of the special municipalities shall be formulated by the Ministry of the Interior and submitted to the Executive Yuan for approval. Organizational self-government ordinances for the councils of the special municipality shall be formulated by the councils of the special municipalities in accordance with such rules and submitted to the Executive Yuan for approval.
Organizational rules for county/city councils shall be formulated by the Ministry of the Interior and submitted to the Executive Yuan for approval. Organizational self-government ordinances for county/city councils shall be formulated by county/city councils in accordance with such rules and submitted to the Ministry of the Interior for approval.
Organizational rules for township/city councils shall be formulated by the Ministry of the Interior and submitted to the Executive Yuan for approval. Organizational self-government ordinances for township/city councils shall be formulated by township/city councils in accordance with such rules and submitted to the county government for approval.
Organizational regulations for the newly created councils of the special municipality shall be formulated by the Executive Yuan; organizational regulations for newly created county/city councils shall be formulated by the Ministry of the Interior; organizational regulations for newly created township/city councils shall be formulated by the county governments.
Provisions on personnel management within the organizational rules, organizational regulations, and organizational self-government ordinances for the councils of the special municipality, county/city councils, and township/city councils shall not contravene the personnel management laws and regulations promulgated by the central government. Upon approval, the agencies in charge shall submit such provisions to the Examination Yuan for recordation.

Special municipalities shall have a mayor who shall represent the special municipality in external affairs and administer the affairs of the special municipality. The mayor shall be popularly elected to a term of four (4) years and may be re-elected to a second term. Special municipalities shall have two (2) deputy mayors who shall assist the mayor in handling municipal affairs; special municipalities with a population of not less than two million and five hundred thousand (2,500,000) may have one (1) additional deputy mayor; deputy mayors shall hold positions equivalent to Grade 14. The deputy mayors are appointed by the mayor, and the appointment shall be submitted to the Executive Yuan for recordation.
Governments of special municipalities shall have a secretary general who shall be appointed and dismissed by the mayor in accordance with the Civil Service Employment Act. Except for heads of the departments of budget, accounting and statistics, personnel, police, and government ethics, who shall be appointed and dismissed in accordance with specific laws governing personnel administration, heads of first-level units and subordinate first-level agencies shall hold positions equivalent to Grade 13 and shall be appointed and dismissed by the mayor.
Deputy mayors and heads of units and agencies who hold positions equivalent to Grade 13 shall resign their positions when the mayor completes their term, resigns, is dismissed, or in the event of the mayor’s death.
Mayors elected in accordance with Paragraph 1 shall take their oath of office on the day the term of the previous administration ends.

County/city governments shall have a magistrate/mayor, who shall represent the county/city in external affairs and administer the affairs of the county/city and shall oversee the self-government of townships/cities under their jurisdiction. The magistrate/mayor shall be popularly elected to a term of four (4) years and may be re-elected to a second term. The county/city government shall have a deputy magistrate/deputy mayor who shall assist the magistrate/mayor in handling county/city affairs and shall hold a position equivalent to Grade 13. Counties/cities with a population of not less than one million and two hundred fifty thousand (1,250,000) may have one (1) additional deputy magistrate/deputy mayor. The deputy magistrates/deputy mayors shall be appointed by the magistrate/mayor and the appointment shall be submitted to the Ministry of the Interior for recordation.
County/city governments shall have a secretary general, who shall be appointed and dismissed by the magistrate/mayor in accordance with the Civil Service Employment Act. Excluding the heads of the departments of budget, accounting and statistics, personnel, police, taxation, and government ethics, who shall be appointed and dismissed in accordance with specific laws governing personnel administration, one half of the total heads of first-level units and subordinate first-level agencies may be employed by the magistrate/mayor as political appointees with positions equivalent to Grade 12. The remaining half of the heads of first-level units and subordinate first-level agencies shall be appointed and dismissed by the magistrate/mayor in accordance with law.
Deputy magistrates/deputy mayors and heads of departments and agencies who hold positions equivalent to Grade 12 shall resign their positions when the magistrate/mayor completes their term, resigns, is dismissed, or in the event of the magistrate/mayor’s death.
Magistrates/mayors elected pursuant to Paragraph 1 shall take their oath of office on the day the term of the previous administration ends.

Township/city offices shall have a mayor who shall represent the township/city in external affairs and administer affairs of the township/city. The mayor of the township/city shall be popularly elected for a term of four (4) years and may be re-elected to a second term. A city with a population of not less than three hundred thousand (300,000) may have a deputy mayor who shall assist the mayor in handling municipal affairs and shall be employed as a confidential staff member, or shall be appointed to a position equivalent to Grade 10. Deputy mayors employed as confidential staff members shall resign their position when the mayor completes their term, resigns, is dismissed, or in the event of the mayor’s death.
Mayors of mountain indigenous townships shall be persons of mountain indigenous ancestry. Acting mayors of mountain indigenous townships appointed in accordance with the procedures of Article 82 shall also be persons of mountain indigenous ancestry.
Except for heads of the departments of budget, accounting and statistics, personnel, and government ethics, who shall be appointed and dismissed in accordance with specific acts on personnel administration, heads of first-level units shall be appointed and dismissed by the mayor of the township/city in accordance with law.
Mayors of townships/cities elected pursuant to Paragraph 1 shall take their oath of office on the day the term of the previous administration ends.

District offices of special municipalities and cities shall have a chief administrator, who shall be appointed by the mayor in accordance with law. The chief administrator is authorized by the mayor to handle district affairs and supervise their subordinates.
If a district in a special municipality is created due to a change in the status of township/city within the special municipality, the mayor of the township/city who is in office the day before the change in status will be employed by the mayor of the special municipality as a confidential staff member to serve as the district’s chief administrator; the term of office shall be four (4) years starting from the day the change in status of the township/city takes effect. A mayor of a township/city shall not be appointed to the position if any of the following cases applies:
1. The office holder is accused of having committed offenses stipulated in Subparagraphs 1 and 2, Paragraph 1, Article 78.
2. The office holder is accused of having committed vote-buying offenses stipulated in the President and Vice President Election and Recall Law, Public Officials Election and Recall Law, Farmers’ Association Act or Fishermen’s Association Act, and a prosecution has been brought.
3. The office holder has served for two (2) successive terms.
4. The office holder is merely acting as a deputy in accordance with law.
A chief administrator who is employed as a confidential staff member in accordance with the preceding paragraphs shall be removed from office if any of the following cases applies:
1. The office holder is barred from holding the position for reasons indicated in Subparagraph 1 or Subparagraph 2 of the preceding paragraph, or Paragraph 1, Article 79.
2. The office holder is being held under detention or is wanted in accordance with criminal procedures.
If a district within a special municipality is created due to a change in the status of a mountain indigenous township within the municipality, the district chief administrator shall be a person of mountain indigenous ancestry.

If a district is created due to a change in the status of a township/city, the township/city representatives who were in office the day before the change in status, except for those whose authority has been suspended in accordance with law, will be appointed by the mayor of the special municipality as advisors on the district’s administrative affairs. The term of office of the advisors shall be four (4) years starting from the day the change in status of the township/city takes effect. The advisors shall not be reappointed once their term expires.
The duties of the advisors are as follows:
1. To provide consultation on district administrative affairs.
2. To provide recommendations on district administrative reform.
3. To provide consultation on the planning of district administrative affairs.
4. To fulfill other responsibilities provided for by law.
The chief administrator shall convene the advisors for meetings on a regular basis.
The advisors shall not receive remuneration; stipends shall be duly paid for meeting attendance and transportation may be allowed.
The appointment of an advisor shall be terminated if any of the following cases applies:
1. The advisor is held under detention or is wanted in accordance with criminal procedures.
2. Any item of Paragraph 1 under Article 79 applies.

Villages shall have a chief of village, who, upon the instruction and under the supervision of the mayor of the township/city or chief administrator, shall handle village affairs and carry out commissioned tasks. The chief of village shall be popularly elected for a term of four (4) years and may be re-elected for a second term.
During the election for a chief of village, if there are no registered candidates after two (2) calls for the registration of candidates, the township/city office or the district office may select a chief of village from the eligible village residents; the term of office shall be only for the current term.
Chiefs of village elected in accordance with Paragraph 1 shall take office on the day the term of the previous administration ends.

Villages may convene meetings of the village residents or meetings on local construction projects. The implementation procedures of such meetings shall be formulated by the special municipalities and counties/cities.

Mayors of special municipalities, magistrates/mayors of counties/cities and mayors of townships/cities shall receive remuneration and pension benefits; should death occur during the performance of their duties or due to illness, surviving family members shall be compensated.
Remuneration, pension benefits, and compensation for the aforementioned office holders shall be in accordance with law.
Chiefs of village shall not receive remuneration. The township/city office or district office shall formulate a budget to subsidize the affairs of the chiefs of village; the subsidized items and standards for subsidy shall be in accordance with law.

Organizational rules for governments of the special municipalities shall be formulated by the Ministry of the Interior and submitted to the Executive Yuan for approval. Organizational self-government ordinances for the governments of the special municipality shall be formulated by the governments of the special municipalities in accordance with such rules; after approval by the council of the special municipality, the ordinance shall be submitted to the Executive Yuan for recordation. Governments of special municipalities shall formulate organizational regulations for their subordinate agencies and schools.
Organizational rules for county/city governments shall be formulated by the Ministry of the Interior and submitted to the Executive Yuan for approval. Organizational self-government ordinances for county/city governments shall be formulated by county/city governments in accordance with such rules; after approval by the county/city council, the ordinance shall be submitted to the Ministry of the Interior for recordation. County/city governments shall formulate organizational regulations for their subordinate agencies and schools.
First-level units of the aforementioned county/city governments shall be called “bureaus”; subordinate first-level agencies shall be called “offices”; second-level units and the first-level units of subordinate first-level agencies shall be called “sections,” with the exception of the units in charge of budget, accounting and statistics, personnel, and government ethics. Branch units established due to operational requirements and first-level units of police and fire authorities may be named differently.
Organizational rules for township/city offices shall be formulated by the Ministry of the Interior and submitted to the Executive Yuan for approval. Organizational self-government ordinances for township/city offices shall be formulated by township/city offices in accordance with such rules; after approval by the township/city council, the ordinance shall be submitted to the county government for recordation. Township/city offices shall formulate organizational regulations for their subordinate agencies and schools.
Organizational regulations for governments of newly created special municipalities shall be formulated by the Executive Yuan; organizational regulations for governments of newly created counties/cities shall be formulated by the Ministry of the Interior; organizational regulations for offices of newly created townships/cities shall be formulated by the county governments.
Provisions on personnel management within the organizational rules, organizational regulations, and organizational self-government ordinances for the governments of the special municipality, county/city governments, township/city offices, and their subordinate agencies and schools shall not contravene the personnel management laws and regulations promulgated by the central government. Upon approval, the agencies in charge shall submit such provisions to the Examination Yuan for recordation.