Administrative Litigation Act Article 271
In accordance with the provisions of this Part, where the review of a ruling which should be sought by filing an appeal is mistakenly sought by raising an objection, an appeal is deemed effectuated; where the review of a ruling which should be sought by raising an objection is mistakenly sought by filing an appeal, an objection is deemed effectuated.
中文原文 行政訴訟法第271條
依本編規定，應為抗告而誤為異議者，視為已提起抗告；應提出異議而誤為抗告者，視為已提出異議。