Administrative Litigation Act Article 91
Where a peremptory period is not obeyed due to a force majeure or any other reason not imputable to him/her, one may move for restoration to status quo ante within one month or the equivalent days of the peremptory period, if such period is less than one month, after the reason terminates.The period provided in the preceding Paragraph may not be extended or shortened.No motion for restoration to status quo ante may be filed after a period of one year has elapsed from the time of failure to observe the peremptory period; the same applies to failure to observe the period for initiating a litigation as provided in Article 106 after a period of three years has elapsed.The motion as provided in the first Paragraph shall be filed in pleadings indicating the reason for the failure to observe a period and the date when it extinguishes.
中文原文 行政訴訟法第91條
因天災或其他不應歸責於己之事由，致遲誤不變期間者，於其原因消滅後一個月內，如該不變期間少於一個月者，於相等之日數內，得聲請回復原狀。
前項期間不得伸長或縮短之。
遲誤不變期間已逾一年者，不得聲請回復原狀，遲誤第一百零六條之起訴期間已逾三年者，亦同。
第一項之聲請應以書狀為之，並釋明遲誤期間之原因及其消滅時期。
前項期間不得伸長或縮短之。
遲誤不變期間已逾一年者，不得聲請回復原狀，遲誤第一百零六條之起訴期間已逾三年者，亦同。
第一項之聲請應以書狀為之，並釋明遲誤期間之原因及其消滅時期。