Administrative Procedure Act Article 13
Where one and the same matter falls under the jurisdiction of two or more administrative authorities pursuant to the two preceding articles, the authority taking cognizance of the matter first shall have jurisdiction. If it is not ascertainable which one of those authorities took cognizance of the matter first, jurisdiction shall be determined by an agreement between or among them. If the authorities cannot reach an agreement or if it is necessary to exercise unified jurisdiction, the jurisdiction shall be taken up by the authority designated by the common superior authority thereof. In the absence of a common superior authority, jurisdiction shall be determined by an agreement between or among the respective superior authorities of all authorities that have taken cognizance of the matter.Where necessary, each of the authorities referred to in the preceding paragraph shall perform acts to the extent necessary for the discharge of its duties and notify other authorities accordingly.
中文原文 行政程序法第13條
同一事件，數行政機關依前二條之規定均有管轄權者，由受理在先之機關管轄，不能分別受理之先後者，由各該機關協議定之，不能協議或有統一管轄之必要時，由其共同上級機關指定管轄。
無共同上級機關時，由各該上級機關協議定之。
前項機關於必要之情形時，應為必要之職務行為，並即通知其他機關。
無共同上級機關時，由各該上級機關協議定之。
前項機關於必要之情形時，應為必要之職務行為，並即通知其他機關。