Enforcement Rules of the Administrative Execution Act Article 4
The term “original disciplinary agency” referred to in paragraph 1, Article 4 of this Act shall be determined in accordance with who issued the notice of administrative disposition at the time this Act took place. However, if the administrative disposition is taken by the supervised agency ex officio and commands a subordinate agency to execute, the supervised agency shall be the original disciplinary agency.
中文原文 行政執行法施行細則第4條
本法第四條第一項所稱原處分機關，其認定以實施行政處分時之名義為準。
但上級機關本於法定職權所為之行政處分，交由下級機關執行者，以該上級機關為原處分機關。
但上級機關本於法定職權所為之行政處分，交由下級機關執行者，以該上級機關為原處分機關。