Administrative Division Procedure Act Article 10
The review and approval authorities for administrative division plans are as follows:1. For an administrative division plan involving a special municipality or a county (city), the plan shall be reviewed and approved by the central competent authority, and then submitted to the Executive Yuan for final approval.2. For an administrative division plan involving a township (city, district), the plan shall be reviewed and approved by the competent authority of the special municipality or county (city), and then submitted to the central competent authority for final approval.The approval under the preceding paragraph shall include the implementation date, which shall correspond with the expiration date of the relevant local public officials’ terms of office.For an administrative division plan under Subparagraph 1 of Paragraph 1 involving a special municipality or county (city), the review and approval timelines of the respective authorities are as follows:1. The central competent authority shall complete the review within one hundred eighty (180) days from the day following receipt of the administrative division plan; if necessary, the review may be extended once for a maximum of sixty (60) days.2. The Executive Yuan shall decide whether to approve within sixty (60) days from the day following receipt of the administrative division plan submitted by the central competent authority; if necessary, the decision may be extended once for a maximum of sixty (60) days.For an administrative division plan under Subparagraph 2 of Paragraph 1 involving township (city, district), the review and approval timelines of the respective authorities are as follows:1. The competent authority of the special municipality or county (city) shall complete the review within ninety (90) days from the day following receipt of the administrative division plan; if necessary, the review may be extended once for a maximum of ninety (90) days.2. The central competent authority shall decide whether to approve within sixty (60) days from the day following receipt of the administrative division plan submitted by the competent authority of the special municipality or county (city); if necessary, the decision may be extended once for a maximum of sixty (60) days.
中文原文 行政區劃程序法第10條
行政區劃計畫，其審議及核定機關如下：
一、涉及直轄市或縣（市）之行政區劃計畫：由中央主管機關審議通過後，報行政院核定。
二、涉及鄉（鎮、市、區）之行政區劃計畫：由直轄市、縣（市）主管機關審議通過後，報中央主管機關核定。
前項核定，應包括實施日期；其日期應配合相關地方公職人員任期屆滿之日。
第一項第一款涉及直轄市或縣（市）之行政區劃計畫，審議機關之審議期限及核定機關之決定期限如下：
一、中央主管機關應於收到行政區劃計畫次日起一百八十日內審議完成；必要時，得予延長一次，延長以六十日為限。
二、行政院應於收到中央主管機關陳報行政區劃計畫次日起六十日內為核定與否之決定；必要時，得予延長一次，延長以六十日為限。
第一項第二款涉及鄉（鎮、市、區）之行政區劃計畫，審議機關之審議期限及核定機關之決定期限如下：
一、直轄市或縣（市）主管機關應於收到行政區劃計畫次日起九十日內審議完成；必要時，得予延長一次，延長以九十日為限。
二、中央主管機關應於收到直轄市或縣（市）主管機關陳報行政區劃計畫次日起六十日內為核定與否之決定；必要時，得予延長一次，延長以六十日為限。
一、涉及直轄市或縣（市）之行政區劃計畫：由中央主管機關審議通過後，報行政院核定。
二、涉及鄉（鎮、市、區）之行政區劃計畫：由直轄市、縣（市）主管機關審議通過後，報中央主管機關核定。
前項核定，應包括實施日期；其日期應配合相關地方公職人員任期屆滿之日。
第一項第一款涉及直轄市或縣（市）之行政區劃計畫，審議機關之審議期限及核定機關之決定期限如下：
一、中央主管機關應於收到行政區劃計畫次日起一百八十日內審議完成；必要時，得予延長一次，延長以六十日為限。
二、行政院應於收到中央主管機關陳報行政區劃計畫次日起六十日內為核定與否之決定；必要時，得予延長一次，延長以六十日為限。
第一項第二款涉及鄉（鎮、市、區）之行政區劃計畫，審議機關之審議期限及核定機關之決定期限如下：
一、直轄市或縣（市）主管機關應於收到行政區劃計畫次日起九十日內審議完成；必要時，得予延長一次，延長以九十日為限。
二、中央主管機關應於收到直轄市或縣（市）主管機關陳報行政區劃計畫次日起六十日內為核定與否之決定；必要時，得予延長一次，延長以六十日為限。