Administrative Procedure Act Article 133
The prescription which was interrupted by the rendering of an administrative disposition shall recommence to run from the time when the administrative disposition is finalized without any right to apply for withdrawal or is made ineffective by any other reason.
中文原文 行政程序法第133條
因行政處分而中斷之時效，自行政處分不得訴請撤銷或因其他原因失其效力後，重行起算。