Administrative Procedure Act Article 18

An administrative authority which is divested of its power to exercise jurisdiction as a result of change of law or facts shall refer the matter to the competent authority and give the party a notice thereof; provided that, the authority which had jurisdiction previously may continue to deal with the matter with the consent of the party and the competent authority.
中文原文 行政程序法第18條
行政機關因法規或事實之變更而喪失管轄權時,應將案件移送有管轄權之機關,並通知當事人。
但經當事人及有管轄權機關之同意,亦得由原管轄機關繼續處理該案件。

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