The jurisdiction of an administrative appeal is stipulated as follows:
1. One can file an administrative appeal to a county government (or a province city hall) against an administrative action made by a village (town or district) office.
2. One can file an administrative appeal to a county government (or a province city hall) against an administrative action made by an agency under county government or province city hall.
3. One can file an administrative appeal to a ministry, council, bank, department, bureau or administration of central government in charge against an administrative action made by a county government (or a province city hall).
4. One can file an administrative appeal to a municipal city hall under Executive Yuan against an administrative action made by one of its agencies.
5. One can file an administrative appeal to a ministry, council, bank, department, bureau or administration of central government in charge against an administrative action made by a municipal city hall under Executive Yuan.
6. One can file an administrative appeal to a ministry, council, bank, department, bureau or administration of central government against an administrative action made by one of its agencies.
7. One can file an administrative appeal to the Yuan in charge against an administrative action made by a ministry, council, bank, department, bureau or administration of central government.
8. One can file an administrative appeal against a Yuan for an administrative action made by it.

One who files an administrative appeal against an administrative action made by a center or local government agency otherwise stipulated in last Article, the jurisdiction shall be referred to the agency’s level as described in last Article.
The jurisdiction of an administrative appeal shall be decided according to an agency’s authority of supervision under other Acts stipulation.

The jurisdiction of an administrative appeal against an administrative action made by more than one agencies with different supervision or level jointly shall be filed to their concurrent supervised agency.

An administrative action made by an agency in delegated affairs from an authority without supervision relationship shall be regarded as an administrative action made by the agency which delegates the power. The jurisdiction of an administrative appeal in such case shall be filed to the agency which delegates the power or its direct supervised agency as referred to Article 4.

An administrative action made by an agency in assigned affairs from an authority with supervision relationship shall be regarded as an administrative action made by the agency which the power is assigned. The jurisdiction of an administrative appeal in such case shall be filed to the agency which the power is assigned or its direct supervised agency as referred to Article 4.

An administrative action made by a municipal city hall under Executive Yuan, a county government (or province city hall) or their agency and a village (town or district) office in allocated affairs from a supervised government or its agency according to law shall be regarded as an administrative action made by the agency which the power is allocated. The jurisdiction of an administrative appeal in such case shall be filed to the direct supervised agency of the agency which the power is allocated as referred to Article 4.

The jurisdiction of an administrative appeal against an administrative action made under the name of a legal entity or individual which is authorized to exercise power by a center or local government agency according to law shall be the agency which delegates the power.

While the agency which the administrative action was made has been revoked or reformed, the agency which took over the authority shall be regarded as the agency which the administrative action was made. The jurisdiction of an administrative appeal in such case shall be filed to the agency which took over the authority or its supervised agency as referred to last seven Articles.

While a conflict of jurisdiction among several agencies arose or there is ambiguity of jurisdiction which can not be identified the agency with jurisdiction, the jurisdiction shall be affirmed by the concurrent direct supervised agency.
While an administrative appeal decision was made by an agency without jurisdiction, its supervised agency shall revoke the decision by its ex officio or according to one’s application and remand to the agency with jurisdiction with a command.

To decide the agency which the administrative action was made shall depend on the name of the administration action at the time it was issued. However, the administrative action was made by the supervised agency by its ex officio and commands the inferior agency to enforce, the supervised agency shall be the agency which the administrative action was made.