Administrative Litigation Act Article 232
Small claims proceedings are conducted by and before one judge.If the residence, place of work, office, principal place of work, or principal place of business of one party to the litigation is located too far from the court, at the discretion of the administrative court after consulting the party that has to travel a distance, small claims proceedings may be conducted through video-conferencing, circuit court, or other convenient manners. The standard by which to judge whether a region is too far away from the court, the manner of adjudication, and the court rules for circuit courts referred to in the preceding Paragraph shall be promulgated by the Judicial Yuan.
中文原文 行政訴訟法第232條
簡易訴訟程序在獨任法官前行之。
簡易訴訟程序之審理，當事人一造之住居所、公務所、機關、主事務所或主營業所所在地位於與法院相距過遠之地區者，行政法院應徵詢其意見，以遠距審理、巡迴法庭或其他便利之方式行之。
前項與法院相距過遠地區之標準、審理方式及巡迴法庭臨時開庭辦法，由司法院定之。
簡易訴訟程序之審理，當事人一造之住居所、公務所、機關、主事務所或主營業所所在地位於與法院相距過遠之地區者，行政法院應徵詢其意見，以遠距審理、巡迴法庭或其他便利之方式行之。
前項與法院相距過遠地區之標準、審理方式及巡迴法庭臨時開庭辦法，由司法院定之。