Administrative Penalty Act Article 3

In this Act, the term "actor" denotes a natural person, a juristic person, an unincorporated body having a representative or manager, a central or local government agency or any other form of organization, who or which commits an act in breach of his or its duty under administrative law.
中文原文 行政罰法第3條
本法所稱行為人,係指實施違反行政法上義務行為之自然人、法人、設有代表人或管理人之非法人團體、中央或地方機關或其他組織。

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