Administrative Litigation Act Article 110
No litigation will be affected by the fact that the legal relation as the subject matter of the claim has been transferred to a third party when such litigation is pending. However, subject to the consent of both parties, the third party may move for assuming the litigation for a party.In the case provided in preceding Paragraph, if only the opposing party disagrees, either the transferor party or the third party may move the administrative court for a ruling to permit the third party to assume the litigation.An appeal may be taken from the ruling provided in the preceding Paragraph.In cases where the administrative court is aware of the transfer of the subject matter of the claim, the court shall immediately notify the third party the fact that the litigation is pending in writing.In cases where the legal relation as the subject matter of the claim has been transferred to a third party after the administrative appeal decision has been made, the transferee may file a litigation of revocation.
中文原文 行政訴訟法第110條
訴訟繫屬中，為訴訟標的之法律關係雖移轉於第三人，於訴訟無影響。
但第三人如經兩造同意，得代當事人承當訴訟。
前項情形，僅他造不同意者，移轉之當事人或第三人得聲請行政法院以裁定許第三人承當訴訟。
前項裁定得為抗告。
行政法院知悉訴訟標的有移轉者，應即以書面將訴訟繫屬情形通知第三人。
訴願決定後，為訴訟標的之法律關係移轉於第三人者，得由受移轉人提起撤銷訴訟。
但第三人如經兩造同意，得代當事人承當訴訟。
前項情形，僅他造不同意者，移轉之當事人或第三人得聲請行政法院以裁定許第三人承當訴訟。
前項裁定得為抗告。
行政法院知悉訴訟標的有移轉者，應即以書面將訴訟繫屬情形通知第三人。
訴願決定後，為訴訟標的之法律關係移轉於第三人者，得由受移轉人提起撤銷訴訟。