Administrative Litigation Act Article 175
The motion for the preservation of evidence shall be made after litigation has been initiated in the administrative court where the litigation is pending. Where litigation has not been initiated, such a motion shall be made in the district administrative court where the person to be examined domiciles/resides or where the tangible evidence is located.In urgent cases, a motion for the preservation of evidence may be made, even when the litigation has been initiated in the district administrative court provided in the preceding Paragraph.
中文原文 行政訴訟法第175條
保全證據之聲請，在起訴後，向受訴行政法院為之；在起訴前，向受訊問人住居地或證物所在地之地方行政法院為之。
遇有急迫情形時，於起訴後，亦得向前項地方行政法院聲請保全證據。
遇有急迫情形時，於起訴後，亦得向前項地方行政法院聲請保全證據。