Administrative Appeal Act Article 10
The jurisdiction of an administrative appeal against an administrative action made under the name of a legal entity or individual which is authorized to exercise power by a center or local government agency according to law shall be the agency which delegates the power.
中文原文 訴願法第10條
依法受中央或地方機關委託行使公權力之團體或個人，以其團體或個人名義所為之行政處分，其訴願之管轄，向原委託機關提起訴願。