Administrative Litigation Act Article 106

Unless otherwise provided in this Act, the litigation provided in Article 4 and Article 5 shall be filed within a peremptory period of two months after the day which the administrative appeal decision is served. However, where the fact becomes known thereafter to the person who has interests in the litigation other than the administrative appellant, the period shall calculate since the date which he/she knows.It is not allowed to file a litigation as provided in Article 4 and Article 5 if it has been over three years after the date which the administrative appeal decision is served.If no administrative appeal procedure is required before filing a litigation as provided in Article 4 or Paragraph 2 of Article 5, the litigation shall be filed within a peremptory period of two months after the day which the administrative disposition is served or published.If no administrative appeal procedure is required before filing a litigation as provided in Paragraph 1 of Article 5, the litigation can only be filed after the expiration of the period to conduct the prescribed action; no litigation can be filed if such period has expired for three years.
中文原文 行政訴訟法第106條
第四條及第五條訴訟之提起,除本法別有規定外,應於訴願決定書送達後二個月之不變期間內為之。
但訴願人以外之利害關係人知悉在後者,自知悉時起算。
第四條及第五條之訴訟,自訴願決定書送達後,已逾三年者,不得提起。
不經訴願程序即得提起第四條或第五條第二項之訴訟者,應於行政處分達到或公告後二個月之不變期間內為之。
不經訴願程序即得提起第五條第一項之訴訟者,於應作為期間屆滿後,始得為之。
但於期間屆滿後,已逾三年者,不得提起。

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