Administrative Litigation Act Article 259-1
If the Supreme Administrative Court dismisses an appeal, or rescinds a judgment and enters a judgment or ruling itself, and a judge expresses a legal opinion different from the majority opinion during deliberation, notes it in the deliberation records, and offers a written opinion within three days of deliberation, such legal opinion may be appended to the judgment or ruling. Any legal opinion not expressed or proffered within the deadline shall not be appended to the judgment or ruling.The rules implementing the preceding Paragraph are to be promulgated by the Supreme Administrative Court.
中文原文 行政訴訟法第259-1條
最高行政法院駁回上訴或廢棄原判決自為裁判時，法官對於裁判之主文或理由，已於評議時提出與多數意見不同之法律上意見，經記明於評議簿，並於評決後三日內補具書面者，得於裁判附記之；逾期提出者，不予附記。
前項實施之辦法由最高行政法院定之。
前項實施之辦法由最高行政法院定之。