The Provisional Statute for the Monopoly of Tobacco and Wine in the Taiwan Province became applicable to all the cities and counties within the jurisdiction of the Taiwan Province when the statute was promulgated on July 7, 1953.　Even with the upgrading of Kaohsiung City to a municipality under the direct jurisdiction of the Central Government, the areas to which the Statute applies shall remain the same until an amendment is promulgated.

　　　 The Provisional Statute for the Monopoly of Tobacco and Wine in the Taiwan Provinces (hereinafter “the Statute”) became applicable to all the cities and counties within the jurisdiction of the Taiwan Province when the Statute was promulgated on July 7, 1953. Kaohsiung City became a municipality under the direct jurisdiction of the Central Government on July 1, 1979. Nonetheless, the areas to which the Statute applies shall remain the same. Until an amendment is promulgated, Kaohsiung City shall remain subject to the Statute. According to Article 1, Paragraph 2, of the "Principles of the Application and Reformation of Central and Local Laws and Regulations after the Upgrading of Kaohsiung City to a Municipality" announced by the Executive Yuan in its Letter (Tai 68 Nei No. 6008), any central government laws or regulations whose titles contain the term "Taiwan Province Area," "in the Taiwan Province," or "Taiwan Province" shall remain applicable to Kaohsiung City after its upgrade.　This announcement is in line with the legislative purpose of the Statute and does not violate Article 15 of the Standard Act for Laws and Rules.　However, given the fact that the administrative area has been changed, the actual areas that are subject to the Statute are different from those indicated by the title of the Statute.　Therefore, the relevant authorities should amend the Statute as soon as possible to avoid further confusion .