Local Government Act Article 7
The establishment, abolition, or adjustment of provinces, special municipalities, counties/cities, townships/cities, and districts shall be carried out in accordance with law.Counties/cities shall be changed into special municipalities or merged with other county/city administrative districts or special municipalities in accordance with this Act.Regulations governing the organization of and adjustment to villages and neighborhoods shall be separately formulated by the special municipalities and counties/cities.
中文原文 地方制度法第7條
省、直轄市、縣（市）、鄉（鎮、市）及區〔以下簡稱鄉（鎮、市、區）〕之新設、廢止或調整，依法律規定行之。
縣（市）改制或與其他直轄市、縣（市）行政區域合併改制為直轄市者，依本法之規定。
村（里）、鄰之編組及調整辦法，由直轄市、縣（市）另定之。
縣（市）改制或與其他直轄市、縣（市）行政區域合併改制為直轄市者，依本法之規定。
村（里）、鄰之編組及調整辦法，由直轄市、縣（市）另定之。