Local Government Act Article 62
Organizational rules for governments of the special municipalities shall be formulated by the Ministry of the Interior and submitted to the Executive Yuan for approval. Organizational self-government ordinances for the governments of the special municipality shall be formulated by the governments of the special municipalities in accordance with such rules; after approval by the council of the special municipality, the ordinance shall be submitted to the Executive Yuan for recordation. Governments of special municipalities shall formulate organizational regulations for their subordinate agencies and schools.Organizational rules for county/city governments shall be formulated by the Ministry of the Interior and submitted to the Executive Yuan for approval. Organizational self-government ordinances for county/city governments shall be formulated by county/city governments in accordance with such rules; after approval by the county/city council, the ordinance shall be submitted to the Ministry of the Interior for recordation. County/city governments shall formulate organizational regulations for their subordinate agencies and schools.First-level units of the aforementioned county/city governments shall be called “bureaus”; subordinate first-level agencies shall be called “offices”; second-level units and the first-level units of subordinate first-level agencies shall be called “sections,” with the exception of the units in charge of budget, accounting and statistics, personnel, and government ethics. Branch units established due to operational requirements and first-level units of police and fire authorities may be named differently.Organizational rules for township/city offices shall be formulated by the Ministry of the Interior and submitted to the Executive Yuan for approval. Organizational self-government ordinances for township/city offices shall be formulated by township/city offices in accordance with such rules; after approval by the township/city council, the ordinance shall be submitted to the county government for recordation. Township/city offices shall formulate organizational regulations for their subordinate agencies and schools.Organizational regulations for governments of newly created special municipalities shall be formulated by the Executive Yuan; organizational regulations for governments of newly created counties/cities shall be formulated by the Ministry of the Interior; organizational regulations for offices of newly created townships/cities shall be formulated by the county governments.Provisions on personnel management within the organizational rules, organizational regulations, and organizational self-government ordinances for the governments of the special municipality, county/city governments, township/city offices, and their subordinate agencies and schools shall not contravene the personnel management laws and regulations promulgated by the central government. Upon approval, the agencies in charge shall submit such provisions to the Examination Yuan for recordation.
中文原文 地方制度法第62條
直轄市政府之組織，由內政部擬訂準則，報行政院核定；各直轄市政府應依準則擬訂組織自治條例，經直轄市議會同意後，報行政院備查；直轄市政府所屬機關及學校之組織規程，由直轄市政府定之。
縣（市）政府之組織，由內政部擬訂準則，報行政院核定；各縣（市）政府應依準則擬訂組織自治條例，經縣（市）議會同意後，報內政部備查；縣（市）政府所屬機關及學校之組織規程，由縣（市）政府定之。
前項縣（市）政府一級單位定名為處，所屬一級機關定名為局，二級單位及所屬一級機關之一級單位除主計、人事及政風機構外，定名為科。
但因業務需要所設之派出單位與警察及消防機關之一級單位，得另定名稱。
鄉（鎮、市）公所之組織，由內政部擬訂準則，報行政院核定；各鄉（鎮、市）公所應依準則擬訂組織自治條例，經鄉（鎮、市）民代表會同意後，報縣政府備查。
鄉（鎮、市）公所所屬機關之組織規程，由鄉（鎮、市）公所定之。
新設之直轄市政府組織規程，由行政院定之；新設之縣（市）政府組織規程，由內政部定之；新設之鄉（鎮、市）公所組織規程，由縣政府定之。
直轄市政府、縣（市）政府、鄉（鎮、市）公所與其所屬機關及學校之組織準則、規程及組織自治條例，其有關考銓業務事項，不得牴觸中央考銓法規；各權責機關於核定或同意後，應函送考試院備查。
縣（市）政府之組織，由內政部擬訂準則，報行政院核定；各縣（市）政府應依準則擬訂組織自治條例，經縣（市）議會同意後，報內政部備查；縣（市）政府所屬機關及學校之組織規程，由縣（市）政府定之。
前項縣（市）政府一級單位定名為處，所屬一級機關定名為局，二級單位及所屬一級機關之一級單位除主計、人事及政風機構外，定名為科。
但因業務需要所設之派出單位與警察及消防機關之一級單位，得另定名稱。
鄉（鎮、市）公所之組織，由內政部擬訂準則，報行政院核定；各鄉（鎮、市）公所應依準則擬訂組織自治條例，經鄉（鎮、市）民代表會同意後，報縣政府備查。
鄉（鎮、市）公所所屬機關之組織規程，由鄉（鎮、市）公所定之。
新設之直轄市政府組織規程，由行政院定之；新設之縣（市）政府組織規程，由內政部定之；新設之鄉（鎮、市）公所組織規程，由縣政府定之。
直轄市政府、縣（市）政府、鄉（鎮、市）公所與其所屬機關及學校之組織準則、規程及組織自治條例，其有關考銓業務事項，不得牴觸中央考銓法規；各權責機關於核定或同意後，應函送考試院備查。