Local Government Act Article 39
If the government of a special municipality determines that there will be difficulties implementing the resolutions in Subparagraphs 1 to 6 and Subparagraph 10 of Article 35, the government of the special municipality shall explain the reasons for such difficulties and return the resolution to the council of the special municipality for reconsideration within thirty (30) days of receipt of such resolutions. If there are difficulties implementing the resolutions in Subparagraphs 8 and 9, the government of the special municipality shall provide written explanation of the reasons for such difficulties to the council of the special municipality.If a county/city government determines that there will be difficulties implementing the resolutions in Subparagraphs 1 to 6 and Subparagraph 10 of Article 36, the county/city government shall explain the reasons for such difficulties and return the resolution to the county/city council for reconsideration within thirty (30) days of receipt of such resolutions. If there are difficulties implementing the resolutions in Subparagraphs 8 and 9, the county/city government shall provide written explanation of the reasons for such difficulties to the county/city council.If a township/city office determines that there will be difficulties implementing the resolutions in Subparagraphs 1 to 6 and Subparagraph 10 of Article 37, the township/city office shall explain the reasons for such difficulties and return the resolution to the township/city council for reconsideration within thirty (30) days of receipt of such resolutions. If there are difficulties implementing the resolutions in Subparagraphs 8 and 9, the township/city office shall provide written explanation of the reasons for such difficulties to the township/city council.Issues submitted by the government of a special municipality, county/city government, or township/city office to their respective council for reconsideration shall be resolved within fifteen (15) days of receipt. If this occurs during a recess, the council shall convene an extraordinary session within seven (7) days and arrive at a resolution within three (3) days of the meeting. If a resolution is not made within the specified period, the original resolution shall be nullified. If two-thirds of the councilors or representatives in attendance during the reconsideration process uphold the original resolution, the government of the special municipality, county/city government, or township/city office shall immediately accept the upheld resolution; this provision shall not apply in the event of the circumstances in Paragraph 5, Article 40 or Paragraphs 1 to 3, Article 43.If a budget for a special municipality, county/city or township/city is submitted for reconsideration and the original resolution has been nullified, the council of the special municipality, county/city council, or township/city council shall pass a resolution based on the original proposal by the government of the special municipality, county/city government, or township/city office; the resolution passed shall not be the same as the original resolution, and the relevant administrative body shall not file further motions for reconsideration.
中文原文 地方制度法第39條
直轄市政府對第三十五條第一款至第六款及第十款之議決案，如認為窒礙難行時，應於該議決案送達直轄市政府三十日內，就窒礙難行部分敘明理由送請直轄市議會覆議。
第八款及第九款之議決案，如執行有困難時，應敘明理由函復直轄市議會。
縣（市）政府對第三十六條第一款至第六款及第十款之議決案，如認為窒礙難行時，應於該議決案送達縣（市）政府三十日內，就窒礙難行部分敘明理由送請縣（市）議會覆議。
第八款及第九款之議決案，如執行有困難時，應敘明理由函復縣（市）議會。
鄉（鎮、市）公所對第三十七條第一款至第六款及第十款之議決案，如認為窒礙難行時，應於該議決案送達鄉（鎮、市）公所三十日內，就窒礙難行部分敘明理由送請鄉（鎮、市）民代表會覆議。
第八款及第九款之議決案，如執行有困難時，應敘明理由函復鄉（鎮、市）民代表會。
直轄市議會、縣（市）議會、鄉（鎮、市）民代表會對於直轄市政府、縣（市）政府、鄉（鎮、市）公所移送之覆議案，應於送達十五日內作成決議。
如為休會期間，應於七日內召集臨時會，並於開議三日內作成決議。
覆議案逾期未議決者，原決議失效。
覆議時，如有出席議員、代表三分之二維持原議決案，直轄市政府、縣（市）政府、鄉（鎮、市）公所應即接受該決議。
但有第四十條第五項或第四十三條第一項至第三項規定之情事者，不在此限。
直轄市、縣（市）、鄉（鎮、市）預算案之覆議案，如原決議失效，直轄市議會、縣（市）議會、鄉（鎮、市）民代表會應就直轄市政府、縣（市）政府、鄉（鎮、市）公所原提案重行議決，並不得再為相同之決議，各該行政機關亦不得再提覆議。
第八款及第九款之議決案，如執行有困難時，應敘明理由函復直轄市議會。
縣（市）政府對第三十六條第一款至第六款及第十款之議決案，如認為窒礙難行時，應於該議決案送達縣（市）政府三十日內，就窒礙難行部分敘明理由送請縣（市）議會覆議。
第八款及第九款之議決案，如執行有困難時，應敘明理由函復縣（市）議會。
鄉（鎮、市）公所對第三十七條第一款至第六款及第十款之議決案，如認為窒礙難行時，應於該議決案送達鄉（鎮、市）公所三十日內，就窒礙難行部分敘明理由送請鄉（鎮、市）民代表會覆議。
第八款及第九款之議決案，如執行有困難時，應敘明理由函復鄉（鎮、市）民代表會。
直轄市議會、縣（市）議會、鄉（鎮、市）民代表會對於直轄市政府、縣（市）政府、鄉（鎮、市）公所移送之覆議案，應於送達十五日內作成決議。
如為休會期間，應於七日內召集臨時會，並於開議三日內作成決議。
覆議案逾期未議決者，原決議失效。
覆議時，如有出席議員、代表三分之二維持原議決案，直轄市政府、縣（市）政府、鄉（鎮、市）公所應即接受該決議。
但有第四十條第五項或第四十三條第一項至第三項規定之情事者，不在此限。
直轄市、縣（市）、鄉（鎮、市）預算案之覆議案，如原決議失效，直轄市議會、縣（市）議會、鄉（鎮、市）民代表會應就直轄市政府、縣（市）政府、鄉（鎮、市）公所原提案重行議決，並不得再為相同之決議，各該行政機關亦不得再提覆議。