Administrative Procedure Act Article 125

A lawful administrative disposition shall become ineffective as of the date of its revocation or a later day as may be specified by the authority ordering the revocation; provided that, revocation of a disposition as a result of the failure of the beneficiary to perform his burden may be rendered ineffective retrospectively.
中文原文 行政程序法第125條
合法行政處分經廢止後,自廢止時或自廢止機關所指定較後之日時起,失其效力。
但受益人未履行負擔致行政處分受廢止者,得溯及既往失其效力。

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