Local Government Act Article 83-2
Districts of special municipalities that have been converted from mountain indigenous townships shall be referred to as mountain indigenous districts of special municipalities (hereafter referred to as mountain indigenous districts). Mountain indigenous districts shall be local self-governing bodies and shall have a district council and a district office, which are the legislative and administrative bodies, respectively, of the mountain indigenous districts. The district councils and district offices shall carry out self-government matters in accordance with this Act as well as commissioned matters from higher levels of government.Unless otherwise provided for by law, provisions of this Act relevant to townships/cities shall apply mutatis mutandis to self-government matters and matters commissioned by higher levels of government. Provisions of this Act governing the relationship between counties and townships/cities shall apply mutatis mutandis to the relationship between special municipalities and mountain indigenous districts.
中文原文 地方制度法第83-2條
直轄市之區由山地鄉改制者，稱直轄市山地原住民區（以下簡稱山地原住民區），為地方自治團體，設區民代表會及區公所，分別為山地原住民區之立法機關及行政機關，依本法辦理自治事項，並執行上級政府委辦事項。
山地原住民區之自治，除法律另有規定外，準用本法關於鄉（鎮、市）之規定；其與直轄市之關係，準用本法關於縣與鄉（鎮、市）關係之規定。
山地原住民區之自治，除法律另有規定外，準用本法關於鄉（鎮、市）之規定；其與直轄市之關係，準用本法關於縣與鄉（鎮、市）關係之規定。