(The Court Hierarchy)
Courts, as referred to in this Act, include the following three levels:
1. District court;
2. High court;
3. Supreme court.

(The Court Authority)
Courts try civil, criminal and other litigation cases as provided by law, in addition to having jurisdiction over non-litigation cases.

Trials in a District Court are conducted by a single judge or by a collegial panel of three judges.
Trials in a High Court are conducted by a collegial panel of three judges.
Trials in the Supreme Court, unless otherwise prescribed by law, are conducted by a collegial panel of five judges.

(Presiding Judge)
In a collegial trial, the division chief judge shall serve as the presiding judge; if there is not a division chief judge, or if the division chief judge is not available, a division judge with the most seniority by experience shall serve the position, and the judge with the most seniority by age shall serve the position if more than one judge has the same seniority by experience.
In a single judge trial, the said judge shall assume the duty and authority of a presiding judge.

(The Effect of Case load Allocation Non-conformance to this Act)
In a litigation trial, although the allocation of a judge's case load or the order of rotation may not be in conformance with the provisions as stipulated in this Act, the effect of the trial is still valid.
The provisions of the preceding paragraph apply mutatis mutandis to non-litigation cases.

(Provisions for the Main Court Apply to Branch Courts)
All provisions for the main court of high courts or district courts are applicable to the trials of litigation cases and the handling of non-litigation cases in their respective branch courts.

(The Divisions and Changes in Jurisdiction of Courts)
The divisions and changes of jurisdiction of district courts and their branches, and of the high court and its branches shall be determined by the Judicial Yuan. 　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　

The provisions in this Chapter apply to the handling of disputes between the courts governed by this Act and the courts with other judicial power.

The court with judicial power at the time of prosecution shall not be affected by the facts and legal status change after pending legal actions.
Once the case is pending at the court, the parties may not seek prosecution by a court with different judicial power for the same case.
When a court determines that it has judicial power and its judgment has been established, other courts are bound by the judgment regarding the determination of judicial power.

When a court determines that it does not have judicial power, it is necessary to make a ruling according to its duty and authority and forward the litigation to the court of jurisdiction with judicial power. However, this does not include the circumstances where other laws are applicable.
If there are multiple courts having judicial power as described in the preceding paragraph and the plaintiffs have specified one, the case should be forwarded to the specified court.
The court should first make a ruling if the parties have a dispute on the court's judicial power.
Before the ruling specified in paragraph 1 and the preceding paragraph, the court should first inquire the opinion from the parties.
Appeals may be filed against the ruling specified in paragraph 1 and paragraph 3.

When the ruling finalized on case forwarding is initiated in accordance with paragraph 1 of the preceding Article but the court to which the case is forwarded to determines that it does not have the judicial power, it is necessary to determine the suspension of the litigation procedure by a ruling and request the court of final appeal to which the judicial power is subordinated to assign the court of jurisdiction with judicial power. However, this does not apply to either of the following circumstances:
1. The court of final appeal to which the judicial power of the original court is subordinated has determined the original court has no judicial power and has taken over the judgment.
2. The civil court accepts the litigation case forwarded by an administrative court and the parties consent that the judgment shall be made by the civil court.
The court of final appeal mentioned in the preceding paragraph refers to the Supreme Court, the Supreme Administrative Court or the Disciplinary Court's panel of judges for the second trial.
The consent mentioned in subparagraph 2 in the proviso of paragraph 1 should be written down or documented as proof.
If deemed necessary by the court of final appeal mentioned in paragraph 1, experts and scholars may be selected regarding the professional and legal issues of judicial power according to its duty and authority or in response to the application by the parties, their agents, or defense attorneys, so as to state their legal opinions in writing or during oral arguments.
The person who states opinions described in the preceding paragraph should disclose the following information:
1. Whether the preparation or the presentation of relevant professional opinions or data involves division of work or cooperation with the parties, interested parties, or their agents, or defense attorneys.
2. Whether the preparation or the presentation of relevant professional opinions or data is financially rewarded or sponsored by the parties, interested parties, or their agents, or defense attorneys and if so, the amount or the value of the financial reward or sponsorship.
3. The identity of any other providers of financial reward or sponsorship, as well as the amount or the value of the financial reward and the sponsorship.

If the court of final appeal mentioned in paragraph 1 of the preceding Article determines that the judicial power sits with the court that has forwarded the case, it should issue a ruling that the case should be returned. If the court that has forwarded the case is deemed not to have the judicial power, it is necessary to designate a court of jurisdiction with the judicial power.
The designated court mentioned in the preceding paragraph is bound by the ruling of the judicial power.
The superior court of a further trial may not revoke or reverse, on the ground of no judicial power, a judgment by the court to which the case has been forwarded to or the court designated by the court of final appeal to have the judicial power as described in paragraph 1 of the preceding Article.

The court to which the case has been forwarded may, according to a petition or based on its duty and authority, revoke the ruling that demands the suspension of the litigation procedure described in paragraph 1 of Article 7-4.
Appeals may be filed against the ruling that demands the suspension of the litigation procedure described in paragraph 1 of Article 7-4 or against the aforesaid ruling that revokes the suspension.
After the ruling rendered by the court to which the case has been forwarded described in paragraph 1, it is necessary to immediately notify the court of final appeal described in paragraph 1 of Article 7-4.
The establishment of the ruling by the court to which the case has been forwarded described in paragraph 1 is deemed to withdraw the request for designation.

In case of emergency before the litigation case is forwarded, the court shall issue necessary sanctions according to the petition from a party related to the litigation or based on its duty and authority.
The ruling finalized on the forwarded litigation deems the litigation as if it were from the beginning pending at the court to which the case has been forwarded.
In the aforesaid circumstances, the court's clerk should immediately include the authenticated copies of the ruling into the case file and send it to the court to which the case is forwarded.

If the litigation is forwarded to another court, litigation fees shall be charged in accordance with the litigation laws applicable to the court to which the case is forwarded.
The litigation fees incurred before the case forwarded are deemed part of the litigation fees charged by the forwarded court.
If the original court did not charge litigation fees due, the amount is undercharged or overcharged, the forwarded court shall charge the shortfall or inform the original court to refund the amount overcharged.

The provisions in paragraph 2 of Article 7-3, paragraphs 2 and 3 of Article 7-7 and the preceding Article shall apply mutatis mutandis to the circumstances where the court of final appeal described in paragraph 1 of Article 7-4 designates a court for a ruling in accordance with paragraph 1 of Article 7-5.
Unless otherwise stipulated by the Act, the Code of Civil Procedure, the Code of Criminal Procedure, the Administrative Litigation Act and other relevant laws also apply mutatis mutandis, within the scope without conflicting nature, to the circumstances where the court of final appeal described in paragraph 1 of Article 7-4 accepts the request for designation.

The provisions from Article 7-4 to Article 7-6 and in the preceding Article shall apply mutatis mutandis to the litigation reviewed by the court of final appeal described in paragraph 1 of Article 7-4 where no appeal is allowed.

The provisions from Article 7-2 to the preceding Article apply mutatis mutandis to cases of other proceedings.