| 英文摘要 |
The purpose of administrative divisions is to define the governing scope of local self-governing bodies or local government agencies for the convenience of governance. In Taiwan, since the Nationalist government relocated to Taiwan in 1949, legislation on administrative divisions has been delayed for various reasons. Although there have been two waves of municipality reform movements since 2000, the legal basis for these reforms is not the Administrative Division Law. The adjustment of administrative divisions in townships and cities, which is of greatest concern to both the government and the public, has consistently lacked a legal basis for implementation. In October 2025, the Legislative Yuan finally passed the Administrative Division Procedure Act in its third reading. Barring unforeseen circumstances, we should see local governments initiate the reform of administrative divisions after July next year. The adjustment of administrative regions involves changes in the rights and obligations between the government and the people, and also affects the legal status and political arrangements between governments. Facing four types of disputes that may arise during the adjustment process, although these disputes are merely speculations about the future, this article still attempts to analyze the possible causes of these disputes and propose possible solutions. |