Local Government Act Article 53
Councilors of the special municipality, county/city councilors, and township/city representatives shall not hold concurrent positions as a civil servant, full-time faculty member in private or public school at any level, or any other popularly elected positions in the civil service, nor shall they hold any concurrent positions or job titles in the respective government of the special municipality, county/city government, or township/city office or their subordinate agencies and enterprises, unless otherwise provided by law or central government regulations promulgated in accordance with law.Elected councilors of the special municipality, county/city councilors, and township/city representatives subject to the aforementioned restrictions on concurrent positions shall resign from their positions prior to taking office. Upon taking office, those who fail to resign their previous positions shall be construed as having resigned their original positions; the Executive Yuan, Ministry of the Interior, or county government shall inform the institution where the elected official works that their position or authority must be terminated or that they must be dismissed from employment. This provision shall likewise apply to those found in similar situations after taking office.
中文原文 地方制度法第53條
直轄市議員、縣（市）議員、鄉（鎮、市）民代表，不得兼任其他公務員、公私立各級學校專任教師或其他民選公職人員，亦不得兼任各該直轄市政府、縣（市）政府、鄉（鎮、市）公所及其所屬機關、事業機構任何職務或名義。
但法律、中央法規另有規定者，不在此限。
直轄市議員、縣（市）議員、鄉（鎮、市）民代表當選人有前項不得任職情事者，應於就職前辭去原職，不辭去原職者，於就職時視同辭去原職，並由行政院、內政部、縣政府通知其服務機關解除其職務、職權或解聘。
就職後有前項情事者，亦同。
但法律、中央法規另有規定者，不在此限。
直轄市議員、縣（市）議員、鄉（鎮、市）民代表當選人有前項不得任職情事者，應於就職前辭去原職，不辭去原職者，於就職時視同辭去原職，並由行政院、內政部、縣政府通知其服務機關解除其職務、職權或解聘。
就職後有前項情事者，亦同。