Administrative Appeal Act Article 13
To decide the agency which the administrative action was made shall depend on the name of the administration action at the time it was issued. However, the administrative action was made by the supervised agency by its ex officio and commands the inferior agency to enforce, the supervised agency shall be the agency which the administrative action was made.
中文原文 訴願法第13條
原行政處分機關之認定，以實施行政處分時之名義為準。
但上級機關本於法定職權所為之行政處分，交由下級機關執行者，以該上級機關為原行政處分機關。
但上級機關本於法定職權所為之行政處分，交由下級機關執行者，以該上級機關為原行政處分機關。