Public officials Election And Recall Act Article 37-1

For the first election for the mayor, councilors, and chiefs of villages of a county (city) that is changed into a special municipality, or merged with other counties (cities) or special municipalities to form a new special municipality, the electoral districts shall be the administrative districts specified in the approved plan for such changes and the vote for such elections shall be carried out no later than ten days prior to the change.The administrative district for indigenous districts shall be the administrative district of the district or township prior to the change; the electoral district for the first election for the representatives and chief shall be the administrative district of the district or township prior to the change; the vote for such elections shall be carried out no later than ten days prior to the change.The division of the electoral districts for the special municipality councilors and the indigenous district representatives specified in the preceding two paragraphs shall be issued by public notice six months before the change and shall not be subject to the proviso in Paragraph 1 of the preceding article.
中文原文 公職人員選舉罷免法第37-1條
縣(市)改制或與其他直轄市、縣(市)合併改制為直轄市,改制後第一屆直轄市議員、直轄市長及里長之選舉,應依核定後改制計畫所定之行政區域為選舉區,於改制日十日前完成選舉投票。
原住民區以改制前之區或鄉為其行政區域,其第一屆區民代表、區長之選舉以改制前區或鄉之行政區域為選舉區,於改制日十日前完成選舉投票。
前二項之直轄市議員、原住民區民代表選舉區之劃分,應於改制日六個月前公告,不受前條第一項但書規定之限制。

English translation for reference only; the Chinese text prevails. Not legal advice.