Administrative Litigation Act Article 71
Service shall be effectuated in the domicile or residence, office or place of business of the person to be served; but service may also be effectuated at the place where the person to be served is found.Service upon the representative or an administrator of a juridical person, a government agency or an unincorporated association shall be effectuated in their office, place of business or the government agency's office; but service may also be effectuated at the place where the person to be served is found or his/her domicile or residence.Where the person to be served has an employment place, service may be effectuated at such place.
中文原文 行政訴訟法第71條
送達，於應受送達人之住居所、事務所或營業所行之。
但在他處會晤應受送達人時，得於會晤處所行之。
對於法人、機關、非法人之團體之代表人或管理人為送達者，應向其事務所、營業所或機關所在地行之。
但必要時亦得於會晤之處所或其住居所行之。
應受送達人有就業處所者，亦得向該處所為送達。
但在他處會晤應受送達人時，得於會晤處所行之。
對於法人、機關、非法人之團體之代表人或管理人為送達者，應向其事務所、營業所或機關所在地行之。
但必要時亦得於會晤之處所或其住居所行之。
應受送達人有就業處所者，亦得向該處所為送達。