Administrative Procedure Act Article 134
In he case of a claim of which the prescription was interrupted by the rendering of an administrative disposition, if the period of prescription left over after the administrative disposition is finalized without any right to apply for withdrawal is less than five years, the period of prescription that shall recommence to run because of the interruption shall be five years.
中文原文 行政程序法第134條
因行政處分而中斷時效之請求權，於行政處分不得訴請撤銷後，其原有時效期間不滿五年者，因中斷而重行起算之時效期間為五年。