Local Government Act Article 15
A national of the Republic of China is considered to be a constituent of the special municipality, county/city, and township/city in which their household is registered.
中文原文 地方制度法第15條
中華民國國民，設籍在直轄市、縣（市）、鄉（鎮、市）地方自治區域內者，為直轄市民、縣（市）民、鄉（鎮、市）民。