Administrative Litigation Act Article 49
Any party may retain advocates to conduct acts of litigation. However, each party should not retain more than three advocates.Advocates in an administrative litigation shall be attorneys. A person who is not an attorney may act as an advocate in one of the following circumstances:1. In a tax litigation, a person who is a certified public accountant;2. In a patent litigation, a person who is a patent attorney or can act as a patent advocate in accordance with applicable laws;3. If the party is a public juridical person, a central or local government agency or an unincorporated association under the public law, its associated full-time personnel who is in charge of legal affairs, legal matters, administrative appeal or other litigation-related matters; and4. In traffic adjudication cases, if the plaintiff is a natural person, his/her spouse, a relative by blood within the third degree of relationship or a relative by marriage within the second degree of relationship; if the plaintiff if a juridical person or an unincorporated association, its associated full-time personnel who is in charge of litigation-related matters.A party shall obtain the presiding judge's permission in retaining a person who is not an attorney as prescribed in the preceding Paragraph.Whenever the presiding judge has permitted the person who is not an attorney to conduct acts of litigation for the principal case, it should be regarded that the permission as prescribed in the preceding Paragraph has been obtained.The presiding judge may by a ruling, at any time revoke the permission provided in the preceding two Paragraphs. The notification of such revocation shall be served upon the principal of the retention.If the advocate sub-delegates his/her power to other persons, the number of the sub-delegated person cannot exceed one person. The preceding four Paragraphs shall apply mutatis mutandis to the sub-delegated persons.
中文原文 行政訴訟法第49條
當事人得委任代理人為訴訟行為。
但每一當事人委任之訴訟代理人不得逾三人。
行政訴訟應以律師為訴訟代理人。
非律師具有下列情形之一者，亦得為訴訟代理人：
一、稅務行政事件，具備會計師資格。
二、專利行政事件，具備專利師資格或依法得為專利代理人。
三、當事人為公法人、中央或地方機關、公法上之非法人團體時，其所屬專任人員辦理法制、法務、訴願業務或與訴訟事件相關業務。
四、交通裁決事件，原告為自然人時，其配偶、三親等內之血親或二親等內之姻親；原告為法人或非法人團體時，其所屬人員辦理與訴訟事件相關業務。
委任前項之非律師為訴訟代理人者，應得審判長許可。
第二項之非律師為訴訟代理人，審判長許其為本案訴訟行為者，視為已有前項之許可。
前二項之許可，審判長得隨時以裁定撤銷之，並應送達於為訴訟委任之人。
訴訟代理人委任複代理人者，不得逾一人。
前四項之規定，於複代理人適用之。
但每一當事人委任之訴訟代理人不得逾三人。
行政訴訟應以律師為訴訟代理人。
非律師具有下列情形之一者，亦得為訴訟代理人：
一、稅務行政事件，具備會計師資格。
二、專利行政事件，具備專利師資格或依法得為專利代理人。
三、當事人為公法人、中央或地方機關、公法上之非法人團體時，其所屬專任人員辦理法制、法務、訴願業務或與訴訟事件相關業務。
四、交通裁決事件，原告為自然人時，其配偶、三親等內之血親或二親等內之姻親；原告為法人或非法人團體時，其所屬人員辦理與訴訟事件相關業務。
委任前項之非律師為訴訟代理人者，應得審判長許可。
第二項之非律師為訴訟代理人，審判長許其為本案訴訟行為者，視為已有前項之許可。
前二項之許可，審判長得隨時以裁定撤銷之，並應送達於為訴訟委任之人。
訴訟代理人委任複代理人者，不得逾一人。
前四項之規定，於複代理人適用之。