Public officials Election And Recall Act Article 7
The Central Election Commission shall be in charge of the election and recall of legislators, special municipality councilors, mayors of special municipalities, county (city) councilors and mayors of counties (cities) and shall direct and supervise the special municipality and county (city) election commissions.The election and recall of representatives and chiefs of indigenous districts shall be implemented by the special municipality election commission; the election of township (city) council representatives and chiefs of townships (cities) shall be implemented by the county election commission.The election and recall of chiefs of villages (boroughs) shall be implemented by the governing special municipality or county (city) election commissions.The election and recall referenced in the preceding two paragraphs shall be implemented by the special municipality and the county (city) election commissions and supervised by the Central Election Commission.During the period designated for election and recall, special municipality and county (city) election commissions shall establish offices to handle election affairs in the townships (cities/districts).
中文原文 公職人員選舉罷免法第7條
立法委員、直轄市議員、直轄市長、縣（市）議員及縣（市）長選舉、罷免，由中央選舉委員會主管，並指揮、監督直轄市、縣（市）選舉委員會辦理之。
原住民區民代表及區長選舉、罷免，由直轄市選舉委員會辦理之；鄉（鎮、市）民代表及鄉（鎮、市）長選舉、罷免，由縣選舉委員會辦理之。
村（里）長選舉、罷免，由各該直轄市、縣（市）選舉委員會辦理之。
直轄市、縣（市）選舉委員會辦理前二項之選舉、罷免，並受中央選舉委員會之監督。
辦理選舉、罷免期間，直轄市、縣（市）選舉委員會並於鄉（鎮、市、區）設辦理選務單位。
原住民區民代表及區長選舉、罷免，由直轄市選舉委員會辦理之；鄉（鎮、市）民代表及鄉（鎮、市）長選舉、罷免，由縣選舉委員會辦理之。
村（里）長選舉、罷免，由各該直轄市、縣（市）選舉委員會辦理之。
直轄市、縣（市）選舉委員會辦理前二項之選舉、罷免，並受中央選舉委員會之監督。
辦理選舉、罷免期間，直轄市、縣（市）選舉委員會並於鄉（鎮、市、區）設辦理選務單位。