Central Regulation Standard Act Article 24

While there is a period of enforcement specified in a statute the agency in charge of the statute may submit it to Legislative Yuan for review one month before the expiration of the period if the agency deemed to extend the period is necessary. However, in case the period expired during adjournment of the Legislative Yuan, it shall be submitted to the Legislative Yuan for review one month before the adjournment.While there is a period of enforcement specified in an ordinance, the agency publicized the ordinance or in charge of the ordinance may extend the period by a decree one month before the expiration of the ordinance if the agency deemed to extend the period is necessary.
中文原文 中央法規標準法第24條
法律定有施行期限,主管機關認為需要延長者,應於期限屆滿一個月前送立法院審議。
但其期限在立法院休會期內屆滿者,應於立法院休會一個月前送立法院。
命令定有施行期限,主管機關認為需要延長者,應於期限屆滿一個月前,由原發布機關發布之。

English translation for reference only; the Chinese text prevails. Not legal advice.