Administrative Division Procedure Act Article 4
Except for modifications to counties (cities) or modifications where a county (city) and special municipality are combined and changed into a new special municipality, which are to be conducted in accordance with the Local Government Act, administrative division may be handled in accordance with this Act when one of the following circumstances applies:1. To accommodate changes in governmental hierarchy or organizational structure;2. Due to administrative jurisdiction requirements;3. To accord with national territory development;4. Due to changes in the geographical environment;5. In response to changes due to political, economic, social, cultural, or other special circumstances.Where the boundaries of coastal reclaimed land, river-formed accretion land, or existing administrative districts are unclear, the competent authorities of the relevant special municipalities or counties (cities) shall handle the administrative division in accordance with this Act.
中文原文 行政區劃程序法第4條
行政區域有下列情形之一者，除縣（市）改制或與其他直轄市、縣（市）合併改制為直轄市，應依地方制度法之規定辦理外，得依本法規定辦理行政區劃：
一、配合政府層級或組織變更。
二、因行政管轄之需要。
三、配合國土發展。
四、因地理環境變遷。
五、因政治、經濟、社會、文化或其他特殊情勢變更。
海埔新生地、河川新生地或已設之行政區域有界線不明情形者，應由相關直轄市、縣（市）主管機關依本法辦理行政區劃。
一、配合政府層級或組織變更。
二、因行政管轄之需要。
三、配合國土發展。
四、因地理環境變遷。
五、因政治、經濟、社會、文化或其他特殊情勢變更。
海埔新生地、河川新生地或已設之行政區域有界線不明情形者，應由相關直轄市、縣（市）主管機關依本法辦理行政區劃。