Taiwan (Republic of China) 1947 Constitution (reviewed 2005)

CHAPTER X. POWERS OF THE CENTRAL AND LOCAL GOVERNMENTS

Article 107

The Central Government shall have the powers of legislation and administration with regard to the following matters:

1. Foreign affairs;
2. National defense and military affairs concerning national defense;
3. Nationality law and criminal, civil, and commercial law;
4. The Judiciary;
5. Aviation, national highways, State-owned railways, navigation, and postal and telecommunication services;
6. Central Government finance and national taxes;
7. Demarcation of national, provincial, and county taxes;
8. State-operated economic enterprises;
9. The currency system and State banks;
10. Weights and measures;
11. Foreign trade policy;
12. Financial and economic matters affecting aliens or foreign countries; and
13. Other matters relating to the Central Government as provided by this Constitution.

Article 108

1. With regard to the following matters, the Central Government shall have the powers of legislation and administration, but may decide to delegate the powers of administration to the provincial or county government:
   1. General principles of provincial and county self-government;
   2. Demarcation of administrative areas;
   3. Forestry, industry, mining, and commerce;
   4. The educational system;
   5. Banking and stock exchange;
   6. Shipping and deep-sea fishery;
   7. Public utilities;
   8. Cooperative enterprises;
   9. Water and land communication and transportation between two or more Provinces;
   10. Water conservancy, waterways, agriculture, and animal husbandry concerning two or more Provinces;
   11. Registration, employment, surveillance, and security of tenure of officials in the Central and local governments;
   12. Land legislation;
   13. Labor legislation and other social legislation;
   14. Right of eminent domain;
   15. Census-taking and compilation of population statistics for the whole country;
   16. Immigration and land reclamation;
   17. The police system;
   18. Public health;
   19. Disaster relief, financial assistance in case of death and unemployment aid; and
   20. Preservation of ancient books, ancient relics, and ancient monuments of cultural value.
2. With respect to the various items referred to in the preceding paragraph, the Provinces may enact separate rules and regulations provided they do not contravene national laws.

Article 109

1. With regard to the following matters, the provincial government shall have the powers of legislation and administration, but may delegate the powers of administration to the county government:
   1. Provincial education, public health, industry, and communications;
   2. Management and disposal of provincial property;
   3. Administration of cities under provincial jurisdiction;
   4. Provincial public enterprises;
   5. Provincial cooperative enterprises;
   6. Provincial agriculture, forestry, water conservancy, fishery, animal husbandry, and public works;
   7. Provincial finance and revenues;
   8. Provincial debts;
   9. Provincial banks;
   10. Provincial police administration;
   11. Provincial charitable and public welfare works; and
   12. Other matters delegated to the Provinces in accordance with national laws.
2. Unless otherwise provided by law, any of the matters referred to in the various items of the preceding paragraph, in so far as it involves two or more Provinces, may be jointly undertaken by the Provinces concerned.
3. In case any of the Provinces lacks sufficient funds to undertake any of the matters referred to in the various items of the preceding paragraph, subsidies may be granted from the National Treasury by a resolution of the Legislative Yuan.

Article 110

1. With regard to the following matters, the county government shall have the powers of legislation and administration:
   1. County education, public health, industry, and communications;
   2. Management and disposal of county property;
   3. County public enterprises;
   4. County cooperative enterprises;
   5. County agriculture, forestry, water conservancy, fishery, animal husbandry, and public works;
   6. County finance and taxes;
   7. County debts;
   8. County banks;
   9. County police administration;
   10. County charitable and public welfare work; and
   11. Other matters delegated to the County in accordance with national laws and provincial self-government regulations.
2. Unless otherwise provided by law, any of the matters referred to in the various items of the preceding paragraph, in so far as it involves two or more Counties, may be jointly undertaken by the Counties concerned.

Article 111

Any matter not specifically mentioned in Articles 107, 108, 109 and 110 shall fall within the jurisdiction of the Central Government if it is national in nature, within that of the Province if it is provincial in nature, and within that of the County if it concerns the County. In case of dispute, the matter shall be settled by the Legislative Yuan.