Administrative Litigation Act Article 27

Any person who has the capacity to undertake obligations through independent juridical acts has the capacity to litigate.A juridical person, a central or local government agency, and an unincorporated association shall be represented by a representative or an administrator to conduct acts of litigation.The preceding Paragraph shall apply mutatis mutandis to a representative who has the authority to conduct acts of litigation according to the applicable laws and regulations.
中文原文 行政訴訟法第27條
能獨立以法律行為負義務者,有訴訟能力。
法人、中央及地方機關、非法人之團體,應由其代表人或管理人為訴訟行為。
前項規定於依法令得為訴訟上行為之代理人準用之。

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