Administrative Appeal Act Article 7
An administrative action made by an agency in delegated affairs from an authority without supervision relationship shall be regarded as an administrative action made by the agency which delegates the power. The jurisdiction of an administrative appeal in such case shall be filed to the agency which delegates the power or its direct supervised agency as referred to Article 4.
中文原文 訴願法第7條
無隸屬關係之機關辦理受託事件所為之行政處分，視為委託機關之行政處分，其訴願之管轄，比照第四條之規定，向原委託機關或其直接上級機關提起訴願。