Administrative Procedure Act Article 26
A power of agency is not extinguished by reason of death of the principal or as a result of the principal having been deprived of his disposing capacity for administrative procedure. The same applies in the event of change of the statutory agent or the dissolution, merger or change of the administrative authority.
中文原文 行政程序法第26條
代理權不因本人死亡或其行政程序行為能力喪失而消滅。
法定代理有變更或行政機關經裁併或變更者，亦同。
法定代理有變更或行政機關經裁併或變更者，亦同。