Administrative Litigation Act Article 137
A party has the burden of proof with regard to custom and foreign laws which are unknown to the administrative court. Notwithstanding, the administrative court may investigate on its own initiative.
中文原文 行政訴訟法第137條
習慣及外國之現行法為行政法院所不知者，當事人有舉證之責任。
但行政法院得依職權調查之。
但行政法院得依職權調查之。