Administrative Appeal Act Article 9
An administrative action made by a municipal city hall under Executive Yuan, a county government (or province city hall) or their agency and a village (town or district) office in allocated affairs from a supervised government or its agency according to law shall be regarded as an administrative action made by the agency which the power is allocated. The jurisdiction of an administrative appeal in such case shall be filed to the direct supervised agency of the agency which the power is allocated as referred to Article 4.
中文原文 訴願法第9條
直轄市政府、縣（市）政府或其所屬機關及鄉（鎮、市）公所依法辦理上級政府或其所屬機關委辦事件所為之行政處分，為受委辦機關之行政處分，其訴願之管轄，比照第四條之規定，向受委辦機關之直接上級機關提起訴願。