Administrative Procedure Act Article 174
If the party or an affected person is dissatisfied with the decision made or the action taken by an administrative authority in conducting the administrative procedure, he may file a statement to this effect only if and when he is also dissatisfied with the substantive decision and files a statement therefor; provided that this does apply where the decision made or the action taken by an administrative authority is enforceable or it is otherwise provided for in this Act or any other law or regulation.
中文原文 行政程序法第174條
當事人或利害關係人不服行政機關於行政程序中所為之決定或處置，僅得於對實體決定聲明不服時一併聲明之。
但行政機關之決定或處置得強制執行或本法或其他法規另有規定者，不在此限。
但行政機關之決定或處置得強制執行或本法或其他法規另有規定者，不在此限。