Enforcement Rules of the Administrative Execution Act Article 6
As prescribed in paragraph 1, Article 4 of this Act, when the original disciplinary agency or competent authority has been abolished or restructured, the agency taking over the authority shall be deemed as the enforcement authority; if there is no agency taking over authority, the superior authority shall be the enforcement authority.
中文原文 行政執行法施行細則第6條
本法第四條第一項所定之原處分機關或該管行政機關經裁撤或改組時，以承受其業務之機關為執行機關；無承受其業務之機關者，以其上級機關為執行機關。