Administrative Litigation Act Article 276

A motion for rehearing must be initiated within a peremptory period of thirty days.The period provided in the preceding Paragraph starts to run from the time when the judgment becomes final, and, if such judgment has become final prior to its service, starts to run from the time when such judgment is served. The period provided in the preceding Paragraph starts to run from the time when the ground for rehearing became known, if such ground occurred or became known on a later date.Where litigation for a rehearing is initiated pursuant to Paragraph 2 of Article 273, the period of time as provided for in Paragraph 1 starts to run from the day after the judgment is served.No motion for rehearing may be initiated after a period of five years has elapsed from the time when the judgment became final. However, motions for rehearing may still be initiated, if they are made on the grounds provided for in Subparagraphs 5, 6 or 12 of Paragraph 1 of Article 273.Where a motion for rehearing is initiated to request a review of a final rehearing judgment, the period of time provided for in the preceding Paragraph starts to run from the date the original judgment becomes final. However, if the motion for rehearing is found to be with merit, the period of time starts to run from the date when the rehearing judgement becomes final.Where litigation for rehearing is initiated pursuant to Paragraph 2 of Article 273, the period of time as provided in Paragraph 4 shall not include the period between the day the application becomes pending and the day on which the judgment is served on the applicant.
中文原文 行政訴訟法第276條
再審之訴應於三十日之不變期間內提起。
前項期間自判決確定時起算,判決於送達前確定者,自送達時起算;其再審事由發生或知悉在後者,均自知悉時起算。
依第二百七十三條第二項提起再審之訴者,第一項期間自裁判送達之翌日起算。
再審之訴自判決確定時起,如已逾五年者,不得提起。
但以第二百七十三條第一項第五款、第六款或第十二款情形為再審事由者,不在此限。
對於再審確定判決不服,復提起再審之訴者,前項所定期間,自原判決確定時起算。
但再審之訴有理由者,自該再審判決確定時起算。
第二百七十三條第二項之情形,自聲請案件繫屬之日起至裁判送達聲請人之日止,不計入第四項所定期間。

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