Local Government Act Article 78
If any of the following applies to a mayor of a special municipality, magistrate/mayor of a county/city, mayor of a township/city, or chief of village, the Executive Yuan, Ministry of the Interior, county government, township/city office or district office shall suspend their office and Article 3 of the Public Functionaries Discipline Act shall not be applicable:1. The office holder is accused of sedition or treason, or of being in violation of the Anti-Corruption Act or the Organized Crime Prevention Act, and has been sentenced to imprisonment by a court of first instance; those in violation of the provisions in the Anti-Corruption Act that prohibit seeking personal profit should have been sentenced to not less than imprisonment by the court of appeals.2. Apart from the aforementioned, the office holder has been accused of crimes punishable by the death penalty, life imprisonment or a minimum of not less than five (5) years imprisonment, and has been convicted by a court of first instance.3. The office holder is being held in custody or is wanted in accordance with criminal procedures.If the verdict of the office holder suspended from office in accordance with Subparagraph 1 or Subparagraph 2 is changed to “not guilty,” or if the office holder suspended from office in accordance with Subparagraph 3 is no longer wanted or is released, they may be allowed to resume office before the expiration of their term.Provisions of Paragraph 1 shall not apply to an office holder suspended from office in accordance with Paragraph 1 who is subsequently elected to the same office in accordance with law and who has taken office.An office holder suspended from office in accordance with Paragraph 1 who has been adjudicated guilty shall be allowed to resume office before the expiration of their term unless they should be relived from office in accordance with Article 79.Prior to the promulgation of this Act, mayors of special municipalities, magistrates/mayors of counties/cities, and mayors of townships/cities suspended from office for grounds other than Paragraph 1 shall be allowed to resume office before the expiration of their term.
中文原文 地方制度法第78條
直轄市長、縣（市）長、鄉（鎮、市）長、村（里）長，有下列情事之一者，分別由行政院、內政部、縣政府、鄉（鎮、市、區）公所停止其職務，不適用公務員懲戒法第三條之規定：
一、涉嫌犯內亂、外患、貪污治罪條例或組織犯罪防制條例之罪，經第一審判處有期徒刑以上之刑者。
但涉嫌貪污治罪條例上之圖利罪者，須經第二審判處有期徒刑以上之刑者。
二、涉嫌犯前款以外，法定刑為死刑、無期徒刑或最輕本刑為五年以上有期徒刑之罪，經第一審判處有罪者。
三、依刑事訴訟程序被羈押或通緝者。
依前項第一款或第二款停止職務之人員，如經改判無罪時，或依前項第三款停止職務之人員，經撤銷通緝或釋放時，於其任期屆滿前，得准其先行復職。
依第一項規定予以停止其職務之人員，經依法參選，再度當選原公職並就職者，不再適用該項之規定。
依第一項規定予以停止其職務之人員，經刑事判決確定，非第七十九條應予解除職務者，於其任期屆滿前，均應准其復職。
直轄市長、縣（市）長、鄉（鎮、市）長，於本法公布施行前，非因第一項原因被停職者，於其任期屆滿前，應即准其復職。
一、涉嫌犯內亂、外患、貪污治罪條例或組織犯罪防制條例之罪，經第一審判處有期徒刑以上之刑者。
但涉嫌貪污治罪條例上之圖利罪者，須經第二審判處有期徒刑以上之刑者。
二、涉嫌犯前款以外，法定刑為死刑、無期徒刑或最輕本刑為五年以上有期徒刑之罪，經第一審判處有罪者。
三、依刑事訴訟程序被羈押或通緝者。
依前項第一款或第二款停止職務之人員，如經改判無罪時，或依前項第三款停止職務之人員，經撤銷通緝或釋放時，於其任期屆滿前，得准其先行復職。
依第一項規定予以停止其職務之人員，經依法參選，再度當選原公職並就職者，不再適用該項之規定。
依第一項規定予以停止其職務之人員，經刑事判決確定，非第七十九條應予解除職務者，於其任期屆滿前，均應准其復職。
直轄市長、縣（市）長、鄉（鎮、市）長，於本法公布施行前，非因第一項原因被停職者，於其任期屆滿前，應即准其復職。