Local Government Act Article 3
Local governments are subdivided into provinces and special municipalities.Provinces are subdivided into counties and cities (hereafter referred to as counties/cities); counties are subdivided into townships, and county-administered cities (hereafter referred to as townships/cities).Special municipalities and cities are subdivided into districts.Townships, county-administered cities, and districts are subdivided into villages. Villages are subdivided into neighborhoods.
中文原文 地方制度法第3條
地方劃分為省、直轄市。
省劃分為縣、市〔以下稱縣（市）〕；縣劃分為鄉、鎮、縣轄市〔以下稱鄉（鎮、市）〕。
直轄市及市均劃分為區。
鄉以內之編組為村；鎮、縣轄市及區以內之編組為里。
村、里〔以下稱村（里）〕以內之編組為鄰。
省劃分為縣、市〔以下稱縣（市）〕；縣劃分為鄉、鎮、縣轄市〔以下稱鄉（鎮、市）〕。
直轄市及市均劃分為區。
鄉以內之編組為村；鎮、縣轄市及區以內之編組為里。
村、里〔以下稱村（里）〕以內之編組為鄰。