Administrative Litigation Act Article 237-16

If a petitioner, the person against whom the ruling is rendered, or the National Immigration Agency intends to appeal against the ruling rendered by a district administrative court, the appeal shall be filed at the High Administrative Court with jurisdiction within five days of the service of the ruling. No appeal may be made against the ruling rendered by an appellate court.Unless otherwise provided for in the preceding Paragraph, Part Four shall apply mutatis mutandis to the appeal against rulings.If a ruling concerning a detention sanction case becomes final and there are circumstances provided for in Article 273, applications for rehearing may be initiated, to which Part Five shall apply mutatis mutandis.
中文原文 行政訴訟法第237-16條
聲請人、受裁定人或移民署對地方行政法院所為收容聲請事件之裁定不服者,應於裁定送達後五日內抗告於管轄之高等行政法院。
對於抗告法院之裁定,不得再為抗告。
抗告程序,除依前項規定外,準用第四編之規定。
收容聲請事件之裁定已確定,而有第二百七十三條之情形者,得準用第五編之規定,聲請再審。

English translation for reference only; the Chinese text prevails. Not legal advice.