Administrative Procedure Act Article 132
Where an administrative disposition is made ineffective retroactively in consequence of withdrawal, revocation or by any other reasons, the prescription that was interrupted [by the rendering of such administrative disposition] shall be deemed not to have been interrupted as of the time when the disposition is made ineffective.
中文原文 行政程序法第132條
行政處分因撤銷、廢止或其他事由而溯及既往失效時，自該處分失效時起，已中斷之時效視為不中斷。