Administrative Litigation Act Article 26
While the government agency that is sued as defendant has been revoked or reformed, the agency which took over the authority shall be the defendant; while there is no agency that takes over the authority, the immediate superior government agency shall be the defendant.
中文原文 行政訴訟法第26條
被告機關經裁撤或改組者，以承受其業務之機關為被告機關；無承受其業務之機關者，以其直接上級機關為被告機關。