Local Government Act Article 14
Special municipalities, counties/cities, and townships/cities are local self-governing bodies that carry out self-government matters in accordance with this Act and commissioned matters commissioned by higher levels of government.
中文原文 地方制度法第14條
直轄市、縣（市）、鄉（鎮、市）為地方自治團體，依本法辦理自治事項，並執行上級政府委辦事項。