Enforcement Rules of the Act on Property-Declaration by Public Servants Article 8

The term “election candidates of county (city) level and above” referred to in Paragraph 3 of Article 2 of the Act means those who have registered as election candidates for legislators, municipal councilors, county (city) councilors, mayors of special municipalities and governors of counties (cities) pursuant to the Civil Servants Election and Recall Act.
中文原文 公職人員財產申報法施行細則第8條
本法第二條第三項所稱縣(市)級以上公職候選人,指依公職人員選舉罷免法規定申請登記為立法委員、直轄市議員、縣(市)議員、直轄市長、縣(市)長之候選人。

English translation for reference only; the Chinese text prevails. Not legal advice.