Administrative Appeal Act Article 5

One who files an administrative appeal against an administrative action made by a center or local government agency otherwise stipulated in last Article, the jurisdiction shall be referred to the agency’s level as described in last Article.The jurisdiction of an administrative appeal shall be decided according to an agency’s authority of supervision under other Acts stipulation.
中文原文 訴願法第5條
人民對於前條以外之中央或地方機關之行政處分提起訴願時,應按其管轄等級,比照前條之規定為之。
訴願管轄,法律另有規定依其業務監督定之者,從其規定。

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