Administrative Litigation Act Article 275
The litigation for rehearing shall be adjudicated only by the original administrative court that rendered the judgment.If the litigation for rehearing is initiated against the judgments rendered by administrative courts of different levels regarding the same case, the litigation shall be adjudicated only by the administrative court at the higher level.If the litigation for rehearing is initiated against an administrative court at the appellate level per Subparagraphs 9 to 14 of Paragraph 1 of Article 273, the litigation shall be adjudicated only by the original first-instance administrative court, despite the preceding two paragraphs.
中文原文 行政訴訟法第275條
再審之訴專屬為判決之原行政法院管轄。
對於審級不同之行政法院就同一事件所為之判決提起再審之訴者，專屬上級行政法院合併管轄之。
對於上訴審行政法院之判決，本於第二百七十三條第一項第九款至第十四款事由聲明不服者，雖有前二項之情形，仍專屬原第一審行政法院管轄。
對於審級不同之行政法院就同一事件所為之判決提起再審之訴者，專屬上級行政法院合併管轄之。
對於上訴審行政法院之判決，本於第二百七十三條第一項第九款至第十四款事由聲明不服者，雖有前二項之情形，仍專屬原第一審行政法院管轄。