Local Government Act Article 6
Names of existing provinces, special municipalities, counties/cities, townships/cities, districts, and villages shall be retained.Changes to the aforementioned names shall be carried out in accordance with the following provisions:1. Provinces: The Ministry of the Interior shall submit the proposed changes to the Executive Yuan for approval.2. Special municipalities: The government of the special municipality shall submit the proposed changes to the council of the special municipality for adoption, after which such changes shall be submitted to the Executive Yuan for approval.3. Counties/cities: The county/city government shall submit the proposed changes to the county/city council for adoption, after which the Ministry of the Interior shall submit such changes to the Executive Yuan for approval.4. Townships/cities and villages: The township/city office shall submit the proposed changes to the township/city council for adoption, after which such changes shall be submitted to the county government for approval.5. Districts and villages in special municipalities or cities: The government of the special municipality or city government shall submit the proposed changes to the council of the special municipality or city council for approval.The preceding paragraph shall apply mutatis mutandis to townships that are compliant with Paragraph 4 of Article 4 and changes into county-administered cities.
中文原文 地方制度法第6條
省、直轄市、縣（市）、鄉（鎮、市）、區及村（里）名稱，依原有之名稱。
前項名稱之變更，依下列規定辦理之：
一、省：由內政部報行政院核定。
二、直轄市：由直轄市政府提請直轄市議會通過，報行政院核定。
三、縣（市）：由縣（市）政府提請縣（市）議會通過，由內政部轉報行政院核定。
四、鄉（鎮、市）及村（里）：由鄉（鎮、市）公所提請鄉（鎮、市）民代表會通過，報縣政府核定。
五、直轄市、市之區、里：由各該市政府提請市議會通過後辦理。
鄉（鎮）符合第四條第四項規定，改制為縣轄市者，準用前項之規定。
前項名稱之變更，依下列規定辦理之：
一、省：由內政部報行政院核定。
二、直轄市：由直轄市政府提請直轄市議會通過，報行政院核定。
三、縣（市）：由縣（市）政府提請縣（市）議會通過，由內政部轉報行政院核定。
四、鄉（鎮、市）及村（里）：由鄉（鎮、市）公所提請鄉（鎮、市）民代表會通過，報縣政府核定。
五、直轄市、市之區、里：由各該市政府提請市議會通過後辦理。
鄉（鎮）符合第四條第四項規定，改制為縣轄市者，準用前項之規定。