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.