1975 Criminal Commutation Act Article 7

Punishments for offenses deserving commutation in accordance with this Act that already have final and binding judgment rendered, but have not been enforced, or are in the process of enforcement shall have petitions submitted to the court, or military court most recently adjudicating the case by the prosecutor, the military prosecutor, or the offender receiving commutation for judgment.Pursuant to the preceding Paragraph, if the original military court has been abolished or has genuine difficulties, its superior military court may designate another military court for judgment.
中文原文 中華民國六十四年罪犯減刑條例第7條
依本條例應減刑之罪,巳經判決確定尚未執行或尚未執行完畢者,由檢察官、軍事檢察官或應減刑之人犯,聲請最後審理事實之法院或軍事審判機關裁定之。
前項情形,原軍事審判機關如經裁撤或因事實上困難,得由其上級軍事審判機關指定其他軍事審判機關裁定之。

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