Enforcement Act of the Administrative Litigation Act Article 23

When the Judicial Yuan has ordered a reduction or increase in the amount for matters pending before the district administrative court or the High Administrative Court that were not concluded before the Judicial Yuan rendered its order, whether the ordinary or summary proceeding shall be applicable and which court to adjudicate such matters shall be decided using the amount of decrease or increase in the Judicial Yuan's order, as provided in Paragraph 2 of Article 229 of the amended Administrative Litigation Act pursuant to Paragraph 3 of the same Article.If there is a need, the court shall transfer the case to a court with jurisdiction by a ruling. Where a case has been concluded or an appeal has been taken from a judgment or a ruling before the reduction or increase of amount, it shall continue to be adjudicated in the same proceeding. If a judgment or ruling was rescinded and the case remanded to the court of first instance, whether ordinary or summary proceedings shall be applicable and which court to adjudicate such matters shall be decided in accordance with the amount decreased or increased by the Judicial Yuan's order.
中文原文 行政訴訟法施行法第23條
司法院依修正行政訴訟法第二百二十九條第三項規定,以命令減增同條第二項之數額者,於命令減增前已繫屬地方行政法院或高等行政法院而尚未終結之事件,依減增後之標準決定其適用之訴訟程序及管轄法院。
依前項規定有移轉管轄之必要者,應為移送之裁定。
於減增前已終結及減增前已提起上訴或抗告者,仍依原訴訟程序審理。
其經廢棄發回或發交者,依減增後之標準決定其適用之訴訟程序及管轄法院。

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