Administrative Penalty Act Article 30
In the case of a joint act in breach of duty under administrative law committed intentionally, if the place of the act, the actor's domicile or residence and place of business, firm or office of public duty are located in different areas of jurisdiction, the competent agencies at the actor's domicile or residence and place of business, firm or office of public duty shall all have jurisdiction over the case.
中文原文 行政罰法第30條
故意共同實施違反行政法上義務之行為，其行為地、行為人之住所、居所或營業所、事務所或公務所所在地不在同一管轄區內者，各該行為地、住所、居所或所在地之主管機關均有管轄權。