Administrative Litigation Act Article 214
In addition to all parties, a judgment with binding effect is binding on a person who becomes a party's successor after the initiation of the litigation and on a person who possesses the claimed object for the parties or their successors.A judgment with binding effect in which a party has acted as the plaintiff or the defendant for another person is also binding on such other person.
中文原文 行政訴訟法第214條
確定判決，除當事人外，對於訴訟繫屬後為當事人之繼受人者及為當事人或其繼受人占有請求之標的物者，亦有效力。
對於為他人而為原告或被告者之確定判決，對於該他人亦有效力。
對於為他人而為原告或被告者之確定判決，對於該他人亦有效力。