Administrative Appeal Act Article 86

While the decision of the administrative appeal depends on the existence or non-existence of certain relationship of law, and such relationship of law is pending in an litigation or administrative remedy proceeding, before the legal relation has been affirmed, the agency with jurisdiction of administrative appeal may cease the administrative appeal proceeding and notify the administrative appellant and intervenor appellant immediately.When the agency with jurisdiction of administrative appeal ceased the administrative appeal proceeding stipulated in last Paragraph, the period to make the administrative appeal decision stipulated in last Paragraph shall be recalculated from the next day after the relationship of law has been confirmed.
中文原文 訴願法第86條
訴願之決定以他法律關係是否成立為準據,而該法律關係在訴訟或行政救濟程序進行中者,於該法律關係確定前,受理訴願機關得停止訴願程序之進行,並即通知訴願人及參加人。
受理訴願機關依前項規定停止訴願程序之進行者,前條所定訴願決定期間,自該法律關係確定之日起,重行起算。

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