Administrative Procedure Act Article 98
If the time period within which remedy may be sought as informed by the authority rendering the disposition is erroneous, the authority shall make a correction by way of a notice, and the statutory period therefor shall begin to run from the date following the date on which such notice is served.If the time period within which remedy may be sought as informed by the authority rendering the disposition is longer than the statutory period, and the person subject to the disposition or a person affected thereby, having failed to file an application for remedy within the statutory period, has nevertheless done so within the period as informed by the authority in reliance upon the information given thereby despite a notice of amendment given by the authority, such application for remedy shall be deemed to have been filed within the statutory period.If the authority rendering the disposition fails to give information of the time period within which remedy may be sought or the time period informed thereby is erroneous but has never been corrected, thereby resulting in delay in seeking remedy by the person subject to or any person affected by the disposition, a statement of dissatisfaction made thereby within one year after the written disposition was served shall be deemed to have been made within the statutory period.
中文原文 行政程序法第98條
處分機關告知之救濟期間有錯誤時,應由該機關以通知更正之,並自通知送達之翌日起算法定期間。
處分機關告知之救濟期間較法定期間為長者,處分機關雖以通知更正,如相對人或利害關係人信賴原告知之救濟期間,致無法於法定期間內提起救濟,而於原告知之期間內為之者,視為於法定期間內所為。
處分機關未告知救濟期間或告知錯誤未為更正,致相對人或利害關係人遲誤者,如自處分書送達後一年內聲明不服時,視為於法定期間內所為。
處分機關告知之救濟期間較法定期間為長者,處分機關雖以通知更正,如相對人或利害關係人信賴原告知之救濟期間,致無法於法定期間內提起救濟,而於原告知之期間內為之者,視為於法定期間內所為。
處分機關未告知救濟期間或告知錯誤未為更正,致相對人或利害關係人遲誤者,如自處分書送達後一年內聲明不服時,視為於法定期間內所為。