Since the Autonomous Law was promulgated for enforcement on order of the President of the Republic on January 25, 1999, the legal system for local autonomy of Taiwan has been not only completely constitutional, but also, under the interpretation of Grand Justice of the Judicial Yuan, has been substantially granted with the organizational autonomy, legislation autonomy, and financial autonomy. In particular, the acquisition of local legislation autonomy is to equip the local autonomy with relevant requisitions so as to enable the key part of a local autonomous organization to take root, and to make the status of local autonomous organization as a public legal entity more complete.
As a matter of fact, the significance that a local autonomous group has local legislation authority, in a narrow sense of local legislation authority, rests with the autonomous statutes, quasi-laws in local places, enactment of which is authorized by Autonomous Law to the local autonomous group. It makes the legal system of Taiwan have the "autonomous statutes reservation" next to "constitutional reservation" and "legal reservation" but preceding to "administrative reservation". That is an initiative work in the history of law codification of Taiwan. Although there seems to be some room for the establishment of legal status of autonomous statutes, however, their effect on the system of administrative laws should be unquestionable.
Among the legal systems such as regulations, decrees, or administrative rules as set forth in Administrative Procedure Law, one cay say that the autonomous rules enacted by a local autonomous organization under the authorization of Autonomous Law an integration of the aforesaid two administrative decrees, whereas Autonomous Law equips the autonomous rules with the function of special law. The existence of autonomous rules has made effect on the value of Taiwan's legal system due to their specialty. In order to make people in academic field have better understanding, this article is written to provide analysis and probe, and to serve as a reference for study of local legislation.