Administrative Procedure Act Article 21

The following persons shall have the capacity to be parties to administrative procedures:1. Natural persons;2. Juristic persons; 3. Unincorporated bodies with representatives or managers;4. Administrative authorities; and5. Persons who may be subjects of rights and obligations under law.
中文原文 行政程序法第21條
有行政程序之當事人能力者如下︰一、自然人。
二、法人。
三、非法人之團體設有代表人或管理人者。
四、行政機關。
五、其他依法律規定得為權利義務之主體者。

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