Local Government Act Article 24-1

Multiple special municipalities, counties/cities, or townships/cities may jointly establish organizations for regional collaboration, enter into agreements or administrative contracts, or by other means collaborate to address inter-jurisdictional matters, promote area resources, or improve the well-being of area residents; such activities shall be reported to the common, higher-level competent authority for recordation.Approval from the relevant special municipality, county/city, or township/city councils shall be required for matters in the preceding paragraph that are under the jurisdiction of the aforementioned councils.Special municipalities, counties/cities, or townships/cities shall formulate (promulgate) or amend relevant self-government laws and regulations related to matters in the first paragraph that involve the transfer or revision of jurisdiction.The common, higher-level competent authority shall prioritize funding and any other necessary assistance for cross-jurisdictional construction plans and matters in the first paragraph involving regional collaboration that are proposed by special municipalities, counties/cities, or townships/cities.
中文原文 地方制度法第24-1條
直轄市、縣(市)、鄉(鎮、市)為處理跨區域自治事務、促進區域資源之利用或增進區域居民之福祉,得與其他直轄市、縣(市)、鄉(鎮、市)成立區域合作組織、訂定協議、行政契約或以其他方式合作,並報共同上級業務主管機關備查。
前項情形涉及直轄市議會、縣(市)議會、鄉(鎮、市)民代表會職權者,應經各該直轄市議會、縣(市)議會、鄉(鎮、市)民代表會同意。
第一項情形涉及管轄權限之移轉或調整者,直轄市、縣(市)、鄉(鎮、市)應制(訂)定、修正各該自治法規。
共同上級業務主管機關對於直轄市、縣(市)、鄉(鎮、市)所提跨區域之建設計畫或第一項跨區域合作事項,應優先給予補助或其他必要之協助。

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