Local Government Act Article 87-2
If a county/city is changed into a special municipality or merged with other counties/cities or special municipalities to form a new special municipality, the self-government laws and regulations of the former special municipalities, counties/cities, and townships/cities shall be abolished by the new special municipal government; if it is necessary to continue to apply the old self-government laws and regulations, after approval and announcement by the government of new special municipal, application of such laws and regulations may continue for two (2) years.
中文原文 地方制度法第87-2條
縣（市）改制或與其他直轄市、縣（市）合併改制為直轄市，原直轄市、縣（市）及鄉（鎮、市）自治法規應由改制後之直轄市政府廢止之；其有繼續適用之必要者，得經改制後之直轄市政府核定公告後，繼續適用二年。