Each province, municipality, and special district shall have a High Administrative Court. However, for regions with a small jurisdiction or light work-load, one High Administrative Court may be shared among several provinces, municipalities, and special districts; for regions with a vast jurisdiction or heavy work load, the number of High Administrative Courts may be increased. The divisions or changes of jurisdiction areas of a High Administrative Court shall be prescribed by the Judicial Yuan.

The cases under the jurisdiction of a High Administrative Litigation Division of the High Administrative Court are as follows:
1. Ordinary proceedings of litigation cases initiated by objection to the judgment on an administrative appeal or equivalent to the judgment on an administrative appeal deemed by the law in accordance with the main text in the first Subparagraph of Article 104-1 of the Administrative Litigation Act, unless otherwise stipulated by the law.
2. Review of urban plans initiated in accordance with Article 237-18 of the Administrative Litigation Act.
3. Appeals initiated by objection to the judgment of the first trial by a District Administrative Litigation Division of the High Administrative Court.
4. Appeals against rulings initiated by objection to the judgment by a District Administrative Litigation Division of the High Administrative Court.
5. Other cases under the jurisdiction of a High Administrative Litigation Division of the High Administrative Court as specified by the law.
The cases under the jurisdiction of a District Administrative Litigation Division of the High Administrative Court are as follows:
1. Ordinary proceedings of litigation cases initiated by objection to the judgment on an administrative appeal or equivalent to the judgment on an administrative appeal deemed by the law in accordance with the proviso in the first Subparagraph of Article 104-1 of the Administrative Litigation Act.
2. Cases applicable by the small claims proceeding under the Administrative Litigation Act.
3. Traffic adjudication cases.
4. Detention sanction cases.
5. Other cases under the jurisdiction of a District Administrative Litigation Division of the High Administrative Court as specified by the law or designated by the Judicial Yuan.

A High Administrative Court shall have one President, which is served concurrently by a Judge, who is in charge of the overall administration of the court.
The President of the High Administrative Court as described in the preceding Paragraph shall be selected from those who have the job qualifications of a judge in the Supreme Administrative Court, a judge in the Supreme Court or a prosecutor of the Supreme Prosecutors Office, who also has the leadership ability.

The High Administrative Court shall establish High Administrative Litigation Divisions and District Administrative Litigation Divisions. The number of divisions is determined by the case load. If necessary, a professional court may be established.
Each division shall have one Division Chief Judge, to be served concurrently either by the judge who serves as the President on a concurrent basis or by any of the rest of the judges. The Division Chief Judge shall oversee the divisional affairs.

The High Administrative Court shall have judges, judges-in-probation and judges-in-training, to handle the matters related to trials at High Administrative Litigation Divisions or District Administrative Litigation Divisions according to the divisions they are appointed or selected for.
To cope with varying workloads, the Judicial Yuan, when necessary, may transfer judges, judges-in-probation, or judges-in-training of the District Court or its branch to the High Administrative Litigation Divisions of the High Administrative Court, with an allotment of one to three judges for each court division, to assist the judges with trial proceedings, substantive analysis, information collection and analysis, and drafting of judgments.
When necessary, the High Administrative Court may have judicial assistants to help with the management of trial proceedings, procedural analysis, and information collection and analysis. The positions of judicial assistant are to be filled with professional personnel in accordance with relevant applicable laws, or by transferring other judicial personnel from courts of every level or administrative courts, or by temporarily transferring appropriate personnel from other agencies.
The years that a judge, a judge-in-probation or a judge-in-training has served on the High Administrative Litigation Divisions of the High Administrative Court shall be counted towards his seniority as a judge, a judge-in-probation, or a judge-in-training.
For those who have a professional qualification, their service years as a judicial assistant shall be counted towards the seniority of their professional practices.
The regulations governing personnel selections of judicial assistants shall be prescribed by the Judicial Yuan.

A High Administrative Court shall have an Office of the Judicial Affairs Officers. The Judicial Affairs Officer shall have a recommendation rank from 7th to 9th grade. If there are two or more Judicial Affairs Officers, one Chief Judicial Affairs Officer will be set up, whose position is a recommendation rank from9th grade to a selection rank of 10th grade.
The Judicial Affairs Officer as prescribed in the preceding Paragraph must have professional qualifications in finance, tax or accounting.
For those who have the qualifications to practice law, the duration of time serving as Judicial Affairs Officers shall accrue towards the seniority of legal practice.

Judicial Affairs Officers are in charge of the following affairs:
1. Data collection, analysis and offering of professional opinions in taxation, economics, finance and accounting for administrative litigation cases.
2. Participating in trial proceedings in accordance with the law.
3. Affairs as assigned by other legal provisions.
The scope and date governing each preceding Paragraph that is to be handled by Judicial Affairs Officers shall be prescribed by the Judicial Yuan.