Administrative Division Procedure Act Article 8
When any competent authority, township (city) office, or office of a mountain indigenous district of a special municipality draws up an administrative division plan, except for the circumstances detailed in Paragraph 3 of the preceding Article, the opinions from the public hearing must be considered; if a citizen public opinion poll is conducted, it must be included in the deliberations.The administrative division plan referenced in the preceding paragraph must specify the following items:1. The purpose of the administrative division;2. The scope of the administrative division;3. The reasons for the plan;4. The name of the administrative district after the implementation of the administrative division plan;5. The population and area of the administrative district before and after the implementation of the administrative division plan;6. A cost-benefit analysis of before and after the implementation of the administrative division plan;7. An alternate plan and assessment thereof;8. Opinions expressed through public hearings and public petitions, the status of their consideration and adoption, and a report analyzing any citizen public opinion polls that have been conducted;9. An administrative district map showing the administrative boundaries before and after the implementation of the administrative division plan;10. The results of joint inspections of the boundaries;11. Plans for the organization changes of relevant agencies (institutions) and schools, adjustments of functions, reallocation of personnel, transfer of property, and handling of local self-government regulations following the implementation of the administrative division plan;12. Guidelines for matters such as the compilation and execution of budgets of relevant agencies (institutions) and schools after the implementation of the administrative division plan;13. Other matters related to administrative division.
中文原文 行政區劃程序法第8條
各級主管機關、鄉（鎮、市）公所或直轄市山地原住民區公所擬訂行政區劃計畫時，除有前條第三項之情形外，應參酌前條第一項公聽會之意見；如有辦理公民民意調查者，併應參酌之。
前項行政區劃計畫，應載明下列事項：
一、行政區劃目標。
二、行政區劃範圍。
三、行政區劃原因。
四、行政區劃計畫實施後之行政區域名稱。
五、行政區劃計畫實施前後行政區域人口及面積。
六、行政區劃計畫實施前後利弊得失分析。
七、替代方案及其評估。
八、公聽會與人民陳情之意見、參採情形及已辦理之公民民意調查之分析報告。
九、標註行政區劃計畫實施前後行政界線之行政區域圖。
十、界線會勘情形。
十一、行政區劃計畫實施後，相關機關（構）、學校組織變更、業務調整、人員移撥、財產移轉及自治法規處理之規劃。
十二、行政區劃計畫實施後，相關機關（構）、學校預算編製及執行等事項之規劃原則。
十三、其他有關行政區劃之事項。
前項行政區劃計畫，應載明下列事項：
一、行政區劃目標。
二、行政區劃範圍。
三、行政區劃原因。
四、行政區劃計畫實施後之行政區域名稱。
五、行政區劃計畫實施前後行政區域人口及面積。
六、行政區劃計畫實施前後利弊得失分析。
七、替代方案及其評估。
八、公聽會與人民陳情之意見、參採情形及已辦理之公民民意調查之分析報告。
九、標註行政區劃計畫實施前後行政界線之行政區域圖。
十、界線會勘情形。
十一、行政區劃計畫實施後，相關機關（構）、學校組織變更、業務調整、人員移撥、財產移轉及自治法規處理之規劃。
十二、行政區劃計畫實施後，相關機關（構）、學校預算編製及執行等事項之規劃原則。
十三、其他有關行政區劃之事項。