Administrative Procedure Act Article 12

Where territorial jurisdiction cannot be determined pursuant to paragraph 1 of the preceding article, it shall be determined in the following manners, in the order as set forth below:1. Jurisdiction over matters relating to real property shall be exercised by the authority at the place where the property is situated;2. Jurisdiction over matters relating to the operation of enterprises or other businesses of continuing operation shall be exercised by the authority at the place of operation of such enterprises or the place where the business activities take place or the place where the business operation or activities ought to be carried on;3. Jurisdiction over other matters involving a natural person shall be exercised by the authority at the place of his domicile, or the place of his residence if the person has no domicile or his domicile is not ascertainable, or the place of his last presence. Jurisdiction over matters involving a juristic person or entity shall be exercised by the authority at the place of its principal office or business address; and4. If jurisdiction cannot be determined in pursuance of any of the three preceding subparagraphs or if there exists a state of emergency, it shall be determined according to the cause of occurrence of the event.
中文原文 行政程序法第12條
不能依前條第一項定土地管轄權者,依下列各款順序定之︰一、關於不動產之事件,依不動產之所在地。
二、關於企業之經營或其他繼續性事業之事件,依經營企業或從事事業之處所,或應經營或應從事之處所。
三、其他事件,關於自然人者,依其住所地,無住所或住所不明者,依其居所地,無居所或居所不明者,依其最後所在地。
關於法人或團體者,依其主事務所或會址所在地。
四、不能依前三款之規定定其管轄權或有急迫情形者,依事件發生之原因定之。

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