Local Government Act Article 83-4
When a mountain indigenous township is to be converted into a mountain indigenous district, such changes in status shall take effect on the day the term of the current mayor of the special municipality expires, and the districts and townships of the mountain indigenous township that exist prior to the change in status shall become the administrative districts of the resulting mountain indigenous district. The electoral districts for the election of the first session of councilors and chief administrator shall be the administrative districts in the districts and townships that existed prior to the change in status. The election shall be completed ten (10) days before the change in status, and the stipulation of Article 87-1, Paragraph 3 regarding the announcement of electoral districts and the stipulation of Article 87-1, Paragraph 4 regarding taking office on the day the change in status become effective shall apply mutatis mutandis.
中文原文 地方制度法第83-4條
山地原住民區以當屆直轄市長任期屆滿之日為改制日，並以改制前之區或鄉為其行政區域；其第一屆區民代表、區長之選舉以改制前區或鄉之行政區域為選舉區，於改制日十日前完成選舉投票，並準用第八十七條之一第三項選舉區劃分公告及第四項改制日就職之規定。