District administrative courts shall adjudicate the first instance of cases subject to small claims proceedings.
The small claims proceeding, as provided for in this Chapter, shall apply to the following types of administrative litigation unless otherwise provided for in this Act:
1. Litigations concerning tax assessments where the amount of tax is not more than NT$500,000;
2. Litigations regarding objections to an administrative fine imposed by a government agency where the amount of the fine is not more than NT$ 400,000;
3. Other litigations concerning relationships in public law where the price of the property or the value of the claim is not more than NT$ 500,000.
4. Litigations concerning objections to disciplinary warnings, reprimands, the recording of points for violation, the recording of the times of the violation; reformatory courses, supplemental training classes, or similar minor disciplinary actions imposed by an administrative agency;
5.Litigations over administrative detention cases concerning the National Immigration Agency, the Ministry of the Interior (hereafter referred to as "the National Immigration Agency"), or a joint claim for a damage award or other pecuniary awards; and
6. Other circumstances in which the small claims proceeding shall apply pursuant to applicable laws.
Where necessary, the Judicial Yuan may order a reduction in the amount provided in the preceding Paragraph to NT$ 250,000 or increase it to NT$ 750,000.
The cases provided for in Subparagraph 5 of Paragraph 2 shall be adjudicated by district administrative courts where the person is currently or was detained, and Article 13 shall not apply. However, if the person has never been detained, the case shall be adjudicated by the district administrative court where the defendant agency is located.

Where any of the litigations referred to in Paragraph 2 of the preceding Article, due to an amendment of the claim or partial withdrawal of the claim, becomes a matter that should be adjudicated by district administrative courts applying ordinary proceedings or as a matter of traffic adjudication, the matter should thereafter be adjudicated through ordinary proceedings or as a matter of traffic adjudication. The same applies when a new claim is added to the litigation, or a counterclaim is raised, and the oral argument and adjudication of such a new claim or counterclaim is combined with the original claim.
In the situations referred to in the preceding Paragraph, if a high administrative court should adjudicate the whole or a part of the litigation, the district administrative court shall, through a court ruling, transfer the case to the high administrative court with jurisdiction.

Initiation of the litigation and other statements or representations not presented at court sessions may be made orally.
Where the litigation is initiated orally, the transcript shall be served upon the opposing party.

Small claims proceedings are conducted by and before one judge.
If the residence, place of work, office, principal place of work, or principal place of business of one party to the litigation is located too far from the court, at the discretion of the administrative court after consulting the party that has to travel a distance, small claims proceedings may be conducted through video-conferencing, circuit court, or other convenient manners. The standard by which to judge whether a region is too far away from the court, the manner of adjudication, and the court rules for circuit courts referred to in the preceding Paragraph shall be promulgated by the Judicial Yuan.

The summons for the oral-argument session shall be served on the opposing party together with the pleadings or the transcript provided in Paragraph 2 of Article 231.
In a summary proceeding for which oral arguments were conducted, a date for announcing the judgment shall be designated no later than two weeks from the day of the conclusion of the oral argument session, except where the cases are complex or there exist special circumstances.

The judgment delivered by the court may state the facts and reasons under the same heading and may indicate only the relevant parts, leaving out the less relevant descriptions.
District administrative courts may, when announcing the judgment, order the courtroom reporter to write down the minutes of the oral argument or judgment, the holding of the judgment, and the important facts and reasons, and do not enter a separate document for judgement.
The minutes or their summary referred to in the preceding Paragraph should be noted separately, signed by the court reporter, and stamped with the court's seal.
The service of the minutes or their summary referred to in Paragraph 2 has the same effect as the service of the judgment.

(Repealed.)

(Repealed.)

Unless otherwise provided in this Chapter, the provisions of an ordinary proceeding shall apply to a summary proceeding.

(Repealed.)

(Repealed.)

Article 430, Article 431 and Article 433 of the Code of Civil Procedure shall apply mutatis mutandis to the circumstances provided in this Chapter.