台湾地区乡镇市体制演进与立法过程

摘要

台湾地区乡(镇、市)体制确定之依据源于1950年4月公布的“台湾省各县市实施地方自治纲要”的行政命令，而后于1994年7月经由“省县自治法”与“直辖市自治法”的立法而得以法制化。1999年，“立法院”将“省县自治法“与“直辖市自治法”以及“台湾省政府功能业务与组织调整暂行条例”等三项自治法令加以统整，通过“地方制度法”，明确“省政府”为行政院派出机关，并规定“直辖市”、“县(市)”与“乡(镇、市)”等皆为地方自治团体，依法办理自治事项，并执行上级政府委办事项，亦使得台湾地区的地方行政制度进入新局面。%Taiwan’s township system was determined in April 1950 when An Outline for the Implementation of Local Self-Government in every City and County in Taiwan was issued. The Self-Government Law for Provinces and Counties and The Municipal Self-Govern-ment Law determined the legal status of Taiwan’s township system in July 1994. The Local Government System law, originated from the three laws, was passed in Taiwan’s legislature in 1999 and it stipulated that provincial government is a detached agency of Administrative Council of Taiwan and city, county and town are local self-government group, which creates a new situation in Taiwan’s local administra-tive system.