Local Government Act Article 7-1
In line with the need for sensible national land planning and balanced development of different regions, when the Ministry of the Interior plans to change a county/city into a special municipality or to form a new special municipality by merging a county/city with other counties/cities or special municipalities input shall be solicited from the governments of the relevant special municipalities and counties/cities prior to submitting the plan to the Executive Yuan for approval.When a county/city is to be changed into a special municipality, the county/city government shall formulate the plan for the change. After approval by the county/city council, the Ministry of the Interior shall submit the plan to the Executive Yuan for approval.When a special municipality is to be formed by merging a county/city with other counties/cities or special municipalities, the governments of the aforementioned entities shall jointly formulate a plan for the merger; after receiving approval from the councils of the counties/cities and special municipalities, the plan shall be submitted by the Ministry of the Interior to the Executive Yuan for approval.The Executive Yuan shall make a decision within six (6) months of receipt of such plans from the Ministry of the Interior.The Ministry of the Interior shall announce both the plan and the timetable for such changes within thirty (30) days from the day after the date of receipt of the official letter of approval from the Executive Yuan.
中文原文 地方制度法第7-1條
內政部基於全國國土合理規劃及區域均衡發展之需要，擬將縣（市）改制或與其他直轄市、縣（市）合併改制為直轄市者，應擬訂改制計畫，徵詢相關直轄市政府、縣（市）政府意見後，報請行政院核定之。
縣（市）擬改制為直轄市者，縣（市）政府得擬訂改制計畫，經縣（市）議會同意後，由內政部報請行政院核定之。
縣（市）擬與其他直轄市、縣（市）合併改制為直轄市者，相關直轄市政府、縣（市）政府得共同擬訂改制計畫，經各該直轄市議會、縣（市）議會同意後，由內政部報請行政院核定之。
行政院收到內政部陳報改制計畫，應於六個月內決定之。
內政部應於收到行政院核定公文之次日起三十日內，將改制計畫發布，並公告改制日期。
縣（市）擬改制為直轄市者，縣（市）政府得擬訂改制計畫，經縣（市）議會同意後，由內政部報請行政院核定之。
縣（市）擬與其他直轄市、縣（市）合併改制為直轄市者，相關直轄市政府、縣（市）政府得共同擬訂改制計畫，經各該直轄市議會、縣（市）議會同意後，由內政部報請行政院核定之。
行政院收到內政部陳報改制計畫，應於六個月內決定之。
內政部應於收到行政院核定公文之次日起三十日內，將改制計畫發布，並公告改制日期。