Local Government Act Article 87-3
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 personnel, assets, liabilities, as well as other rights and obligations of the relevant agencies (institutions) and schools of the former special municipality, county/city, and townships/cities shall be transferred in full to the new special municipality.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 date for the adjustment of the centrally allocated government revenues and expenditures shall be determined by order of the Executive Yuan.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 total amount of the centrally allocated tax revenue and grants to be received by the other special municipalities or counties/cities shall not be less than the total amount received prior to the formation of the new special municipality.Before the centrally allocated government revenues and expenditures stated in Paragraph 2 are adjusted, budget implementation at the relevant agencies (institutions) and schools in the new special municipality shall proceed in accordance with the original budget as formulated by the former special municipality, county/city, or townships/cities prior to their change into a special municipality.After a county/city is changed into a special municipality, regulations in place at the former special municipality or county/city shall continue to apply before the relevant laws and central regulations are amended.After a county/city is changed into a special municipality, if the personnel who are current civil servants who have passed a civil service examination are transferred in accordance with Paragraph 1 are transferred to the competent authority or one of its subordinate agencies where they were formerly assigned or appointed, to a school or agency where they are eligible for placement, to the examination agency or one of its subordinate agencies where they formerly applied for placement, to an agency other than a school, or to a school, such personnel may be exempt from the regulations against transfers as stipulated in the Civil Service Examinations Act, Civil Service Employment Act, and other relevant regulations on civil service examinations.Future transfers of the aforementioned personnel shall be limited to the relevant job positions in agencies where those who have passed a civil service examination are eligible for placement, in the examination agency where they have applied for placement, or in the destination agency’s competent authority or its subordinate agencies.If there are restrictions on re-transfer of personnel within a certain time period immediately after a prior transfer, as stipulated in the Civil Service Examinations Act, a civil servant may only be transferred to other agencies after such time period has expired.Personnel who are transferred in accordance with the Placement of Professionals and Technologists as Civil Servants Act during the time period within which transfer is restricted shall be exempt from the Act’s restriction on the destination agency; however, such personnel may be transferred to other agencies only after their combined years of service in their original agency, destination agency, and their subordinate agencies is not less than three years.
中文原文 地方制度法第87-3條
縣（市）改制或與其他直轄市、縣（市）合併改制為直轄市者，原直轄市、縣（市）及鄉（鎮、市）之機關（構）與學校人員、原有資產、負債及其他權利義務，由改制後之直轄市概括承受。
縣（市）改制或與其他直轄市、縣（市）合併改制為直轄市之財政收支劃分調整日期，由行政院以命令定之。
縣（市）改制或與其他直轄市、縣（市）合併改制為直轄市時，其他直轄市、縣（市）所受統籌分配稅款及補助款之總額不得少於該直轄市改制前。
在第二項財政收支劃分未調整前，改制後之直轄市相關機關（構）、學校各項預算執行，仍以改制前原直轄市、縣（市）、鄉（鎮、市）原列預算繼續執行。
改制後之直轄市，於相關法律及中央法規未修正前，得暫時適用原直轄市、縣（市）之規定。
依第一項改制而移撥人員屬各項公務人員考試及格之現職公務人員者，移撥至原分發任用之主管機關及其所屬機關、學校或原得分發之機關、原請辦考試機關及其所屬機關、學校以外之機關、學校服務時，得不受公務人員考試法、公務人員任用法及各項公務人員考試規則有關限制轉調規定之限制。
前項人員日後之轉調，仍應以原考試及格人員得分發之機關、原請辦考試機關或移撥機關之主管機關及其所屬機關有關職務為限。
各項公務人員考試法規定有限制轉調年限者，俟轉調年限屆滿後，得再轉調其他機關。
依專門職業及技術人員轉任公務人員條例轉任，於限制轉調期間內移撥之人員，得不受該條例限制轉調機關規定之限制。
但須於原轉任機關、移撥機關及所屬機關合計任職滿三年後，始得調任其他機關任職。
縣（市）改制或與其他直轄市、縣（市）合併改制為直轄市之財政收支劃分調整日期，由行政院以命令定之。
縣（市）改制或與其他直轄市、縣（市）合併改制為直轄市時，其他直轄市、縣（市）所受統籌分配稅款及補助款之總額不得少於該直轄市改制前。
在第二項財政收支劃分未調整前，改制後之直轄市相關機關（構）、學校各項預算執行，仍以改制前原直轄市、縣（市）、鄉（鎮、市）原列預算繼續執行。
改制後之直轄市，於相關法律及中央法規未修正前，得暫時適用原直轄市、縣（市）之規定。
依第一項改制而移撥人員屬各項公務人員考試及格之現職公務人員者，移撥至原分發任用之主管機關及其所屬機關、學校或原得分發之機關、原請辦考試機關及其所屬機關、學校以外之機關、學校服務時，得不受公務人員考試法、公務人員任用法及各項公務人員考試規則有關限制轉調規定之限制。
前項人員日後之轉調，仍應以原考試及格人員得分發之機關、原請辦考試機關或移撥機關之主管機關及其所屬機關有關職務為限。
各項公務人員考試法規定有限制轉調年限者，俟轉調年限屆滿後，得再轉調其他機關。
依專門職業及技術人員轉任公務人員條例轉任，於限制轉調期間內移撥之人員，得不受該條例限制轉調機關規定之限制。
但須於原轉任機關、移撥機關及所屬機關合計任職滿三年後，始得調任其他機關任職。