Administrative Appeal Act Article 8
An administrative action made by an agency in assigned affairs from an authority with supervision relationship shall be regarded as an administrative action made by the agency which the power is assigned. The jurisdiction of an administrative appeal in such case shall be filed to the agency which the power is assigned or its direct supervised agency as referred to Article 4.
中文原文 訴願法第8條
有隸屬關係之下級機關依法辦理上級機關委任事件所為之行政處分，為受委任機關之行政處分，其訴願之管轄，比照第四條之規定，向受委任機關或其直接上級機關提起訴願。