The Act Governing Local Tax Regulations Article 9
When the administrative regions of special municipalities, counties (cities), or townships (towns, cities) are adjusted, the levying of local taxes shall, from the date of adjustment, be conducted in accordance with the relevant regulations of the municipalities, counties (cities), or townships (towns, cities) to which the adjusted administrative regions belong.
中文原文 地方稅法通則第9條
直轄市、縣（市）、鄉（鎮、市）之行政區域有調整時，其地方稅之課徵，自調整之日起，依調整後行政區域所屬直轄市、縣（市）、鄉（鎮、市）有關法規規定辦理。