Administrative Procedure Act Article 127
Where an administrative disposition which grants benefits by providing one-time or consecutive payment of money or delivery of divisible things becomes ineffective retroactively in consequence of withdrawal, revocation or fulfillment of specific condition,the beneficiary is obligated to return anything and everything he has received by virtue of the disposition. The same applies where the administrative disposition is firmly determined to be of no effect.With respect to the extent of restitution to be made under the preceding paragraph, the provisions set forth in the Civil Code relating to unjust enrichment shall apply mutatis mutandis.When an administrative authority requests restitution under the preceding two paragraphs, it shall specify the scope of the restitution in a written administrative disposition, and order the beneficiary to comply within a prescribed period.The administrative authority shall not refer the case for administrative execution before the preceding administrative disposition is final and irreversible.
中文原文 行政程序法第127條
授予利益之行政處分，其內容係提供一次或連續之金錢或可分物之給付者，經撤銷、廢止或條件成就而有溯及既往失效之情形時，受益人應返還因該處分所受領之給付。
其行政處分經確認無效者，亦同。
前項返還範圍準用民法有關不當得利之規定。
行政機關依前二項規定請求返還時，應以書面行政處分確認返還範圍，並限期命受益人返還之。
前項行政處分未確定前，不得移送行政執行。
其行政處分經確認無效者，亦同。
前項返還範圍準用民法有關不當得利之規定。
行政機關依前二項規定請求返還時，應以書面行政處分確認返還範圍，並限期命受益人返還之。
前項行政處分未確定前，不得移送行政執行。