Local Government Act Article 4

A region with a population of one million and two hundred fifty thousand (1,250,000) or greater that has special requirements for its political, economic, cultural, and metropolitan development may establish a special municipality.Articles 34, 54, 55, 62, 66, 67, and other provisions relevant to special municipalities shall apply mutatis mutandis to counties with populations of two million (2,000,000) or greater that have not yet changed into special municipalities.A region with a population from five hundred thousand (500,000) to not more than one million and two hundred fifty thousand (1,250,000) that occupies a major political, economic, and cultural role may establish a city.A region with a population from one hundred thousand (100,000) to not more than five hundred thousand (500,000) that possesses thriving industrial and commercial development, adequate financial resources for local self-government, convenient transportation, and comprehensive public facilities may establish a county-administered city.Paragraphs 1, 3 and 4 shall not apply to special municipalities, cities, and county-administered cities established prior to the promulgation of this Act.
中文原文 地方制度法第4條
人口聚居達一百二十五萬人以上,且在政治、經濟、文化及都會區域發展上,有特殊需要之地區得設直轄市。
縣人口聚居達二百萬人以上,未改制為直轄市前,於第三十四條、第五十四條、第五十五條、第六十二條、第六十六條、第六十七條及其他法律關於直轄市之規定,準用之。
人口聚居達五十萬人以上未滿一百二十五萬人,且在政治、經濟及文化上地位重要之地區,得設市。
人口聚居達十萬人以上未滿五十萬人,且工商發達、自治財源充裕、交通便利及公共設施完全之地區,得設縣轄市。
本法施行前已設之直轄市、市及縣轄市,得不適用第一項、第三項及第四項之規定。

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