This article discusses the legality of cross-boundary governance and implementing strategy in Taiwan. Because of conservative attitude toward Taiwan legality, there was no proactive regulation for Local Government Act of 1999, but the legislation was drafted with skeleton legislation in 21(superscript st) clause and 24(superscript th) clause for the reference of enforcement at present and fundamental of law amendment in the future. The article provides in-depth analysis for the theoretic formation of contemporary cross-boundary governance and implementing strategy after legislative process. It has a goal to establish researching framework of cross-boundary governance for the interested researches in Taiwan.