Administrative Procedure Act Article 131

Unless otherwise provided by law, where the claimant is an administrative authority, a right of claim under public law is extinguished by prescription if not exercised within five years; unless otherwise provided by law, where the claimant is the people, a right of claim under public law is extinguished by prescription if not exercised within ten years.A right of claim under public law is extinguished ipso facto upon completion of the prescription.The prescription mentioned in the preceding paragraph is interrupted by an administrative disposition rendered by the administrative authority for the purpose of exercising such a right.
中文原文 行政程序法第131條
公法上之請求權,於請求權人為行政機關時,除法律另有規定外,因五年間不行使而消滅;於請求權人為人民時,除法律另有規定外,因十年間不行使而消滅。
公法上請求權,因時效完成而當然消滅。
前項時效,因行政機關為實現該權利所作成之行政處分而中斷。

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