Administrative Appeal Act Article 11
While the agency which the administrative action was made has been revoked or reformed, the agency which took over the authority shall be regarded as the agency which the administrative action was made. The jurisdiction of an administrative appeal in such case shall be filed to the agency which took over the authority or its supervised agency as referred to last seven Articles.
中文原文 訴願法第11條
原行政處分機關裁撤或改組，應以承受其業務之機關視為原行政處分機關，比照前七條之規定，向承受其業務之機關或其直接上級機關提起訴願。