A natural person, a juridical person, a central or local government agency, and an unincorporated association has the capacity to be a party.

Parties to litigation refer to the plaintiff, defendant and persons who intervene in the litigation pursuant to Articles 41 and 42.

The defendant in an administrative litigation after an administrative appeal procedure refers to the following government agencies:
1. When the administrative appeal is dismissed, the original government agency that rendered the administrative disposition.
2. When the original administrative disposition is revoked or amended, the government agency that revoked or amended the administrative disposition.

Where any person and legal entity or individual authorized to exercise power is sued due to the authorized affairs, such authorized legal entity or individual shall be the defendant.

While the government agency that is sued as defendant has been revoked or reformed, the agency which took over the authority shall be the defendant; while there is no agency that takes over the authority, the immediate superior government agency shall be the defendant.

Any person who has the capacity to undertake obligations through independent juridical acts has the capacity to litigate.
A juridical person, a central or local government agency, and an unincorporated association shall be represented by a representative or an administrator to conduct acts of litigation.
The preceding Paragraph shall apply mutatis mutandis to a representative who has the authority to conduct acts of litigation according to the applicable laws and regulations.

Articles 46 to 49 inclusive and Article 51 of the Code of Civil Procedure shall apply mutatis mutandis to the circumstances prescribed in this Section.

Multiple parties who have common interests may appoint one to five persons from themselves to sue or to be sued on behalf of all parties.
Wherever a claim must be adjudicated jointly for multiple parties who have common interests but such parties fail to appoint in accordance with the provision of the preceding Paragraph, the administrative court may order the parties to make the appointment within a prescribed period; if no appointment is made within the prescribed period, the administrative court may designate the representative ex officio.
After the appointment or designation has been made in a pending litigation in accordance with the provision of the preceding Paragraph, all parties who are not appointed or designated shall withdraw from the proceeding.

The representative parties appointed by the multiple parties who have common interest or designated ex officio by the administrative court may be substituted, increased in number, or cancelled by all parties.
The administrative court, whenever it considers necessary, may order to substitute, increase in number or cancel the representative parties who were designated by itex officio in accordance with the provision of Paragraph 2 of the preceding Article.
In case of substitution, increase in number or cancellation prescribed in the two preceding Paragraphs, any of the representative parties who have been appointed or designated before shall lose their capacity to represent.

When any of the representative parties who have been appointed or designated has lost its capacity to represent due to death or for any other reasons, the remaining appointed or designated representative parties may continue to conduct the litigation for the entire body.

The opposing party shall be notified about the appointment, designation, substitution, increase in number or cancellation of representative parties as provided in Article 29 and Article 30.

The appointed parties, without the consent of the entire body, cannot abandon claims, admit claims, voluntarily dismiss the case or settle the case. However, if the claim does not need to be adjudicated jointly for the multiple parties who have common interests, based on the consent of the appointing parties, the aforesaid restriction does not apply to the voluntary dismissal or settlement of the case in part.

The appointment of representative parties, and the substitution, increase in number or cancellation thereof shall be evidenced in writing.

An incorporated charitable association, if delegated by its multiple members with common interests to conduct litigation for specific legal relation, to the extent permitted by the purposes as prescribed in its bylaws, may sue for public interest.
The provision in the preceding Paragraph shall apply mutatis mutandis to an unincorporated charitable association.
The delegation of powers to conduct litigation as provided in the preceding two Paragraphs shall be evidenced in writing.
The provision of Article 33 shall apply mutatis mutandis to an incorporated association as prescribed in Paragraph 1 and an unincorporated association as prescribed in Paragraph 2.

Articles 48 and 49 of the Code of Civil Procedure shall apply mutatis mutandis to the circumstances prescribed in this Section.

Two or more persons may sue or be sued as co-parties under the following subparagraphs:
1. When the administrative disposition in relation to the claim was rendered jointly by two or more government agencies;
2. When the rights, obligations or legal interests of the claim are common to them;
3. When the rights, obligations or legal interests of the claim arise from the same or same types of factual or legal grounds;
For the joint litigation arising from the same types of factual or legal grounds as prescribed in Subparagraph 3 of the preceding Paragraph, it is required that the defendant's place of domicile or residence, the office of official duty, the government agency, the principal office or principal place of business locates within the jurisdictional boundaries of the same administrative court.

Unless otherwise provided, in a joint litigation, an act conducted by a co-party or by the opposing party against one of the co-parties, and all matters concerning such co-party, will have no effect on the other co-parties.

Wherever a claim must be adjudicated jointly with regard to all co-parties, the following subparagraphs shall apply:
1. Any act conducted by one of the co-parties in the interest of all co-parties will be effective with regard to all of them; any act conducted by one of the co-parties against the interests of all co-parties will have no effect with regard to all of them.
2. Any act conducted by the opposing party against one of the co-parties will be effective with regard to all of them;
3. Any party of the co-parties, who has reason for a stay of proceeding, either by operation of law or by a court ruling, that arises with regard to one of the co-parties, will take effect with regard to all of them.

Each co-party has the right to continue the litigation.
Prior to designating a court session, the administrative court shall notify all co-parties to appear.

Wherever a claim must be adjudicated jointly with regard to a third party and one of the parties, the administrative court shall order, by a court ruling, the third party to intervene in the litigation.

If the administrative court considers that a third party's rights or legal interests would be jeopardized as a result of the litigation of revocation, the court may ex officio order such third party to intervene in the litigation as an independent intervener, and may grant the motion for intervention by such third party.
Paragraph 3 of Article 39 shall apply mutatis mutandis to intervention prescribed in the preceding Paragraph. The intervener may raise independent means of attack or defense.
The preceding two Paragraphs shall apply mutatis mutandis to other types of litigations.
If a litigation of revocation has been filed by the administrative appellant to the administrative court, and the person who has interests in the litigation initiates another litigation for the same case, such litigation shall be regarded as intervention as prescribed in Paragraph 1.

If a third party files a motion for intervention in accordance with the preceding Article, intervention pleadings shall be submitted to the administrative court where the principal litigation is pending and shall include the following matters:
1. The principal litigation and its parties;
2. How the rights or legal interests of the intervener will be jeopardized as a result of the litigation of revocation; and
3. The statement of intervention.
The administrative court may dismiss the motion by a ruling if the court regards that the initiation of the motion prescribed in the preceding Paragraph does not comply with the preceding Article.
An appeal may be taken from the ruling provided in the preceding Paragraph.
An intervener may conduct acts of litigation before the ruling dismissing the motion for intervention becomes binding.

The administrative court may order other administrative agencies to intervene in a litigation if the court deems that it is necessary for the agencies to support one of the parties.
The administrative agency prescribed in the preceding Paragraph or a third party who has interests in the litigation may also file a motion for intervention.

The ruling ordering intervention shall indicate the status of the litigation and reasons for ordering intervention and shall be served on the parties to the litigation.
The administrative court shall order the parties or a third party to present statements in writing or oral prior to rendering its ruling in accordance with the provision of the preceding Paragraph.
An appeal may be taken from the ruling ordering intervention.

Article 39 shall apply mutatis mutandis to intervention in litigation as provided in Article 41.

The judgment will have binding effect upon the persons who were ordered or granted by the administrative court to intervene in the litigation in accordance with Article 41 and Article 42 but failed to intervene in the litigation.

Articles 59 to 61 inclusive and Articles 63 to 67 inclusive of the Code of Civil Procedure shall apply mutatis mutandis to intervention in litigation as prescribed in Article 44.

Any party may retain advocates to conduct acts of litigation. However, each party should not retain more than three advocates.
Advocates in an administrative litigation shall be attorneys. A person who is not an attorney may act as an advocate in one of the following circumstances:
1. In a tax litigation, a person who is a certified public accountant;
2. In a patent litigation, a person who is a patent attorney or can act as a patent advocate in accordance with applicable laws;
3. If the party is a public juridical person, a central or local government agency or an unincorporated association under the public law, its associated full-time personnel who is in charge of legal affairs, legal matters, administrative appeal or other litigation-related matters; and
4. In traffic adjudication cases, if the plaintiff is a natural person, his/her spouse, a relative by blood within the third degree of relationship or a relative by marriage within the second degree of relationship; if the plaintiff if a juridical person or an unincorporated association, its associated full-time personnel who is in charge of litigation-related matters.
A party shall obtain the presiding judge's permission in retaining a person who is not an attorney as prescribed in the preceding Paragraph.
Whenever the presiding judge has permitted the person who is not an attorney to conduct acts of litigation for the principal case, it should be regarded that the permission as prescribed in the preceding Paragraph has been obtained.
The presiding judge may by a ruling, at any time revoke the permission provided in the preceding two Paragraphs. The notification of such revocation shall be served upon the principal of the retention.
If the advocate sub-delegates his/her power to other persons, the number of the sub-delegated person cannot exceed one person. The preceding four Paragraphs shall apply mutatis mutandis to the sub-delegated persons.

For matters referred to in the following subparagraphs and for the matters arising from their proceedings, the parties to the litigation shall appoint lawyers as agents to the litigation:
1. Environmental protection matters and land controversy matters of which the first-instance ordinary proceedings occur in high administrative courts, and the matters regarding the review of urban plans.
2. Appeals of the ordinary proceedings that occur in high administrative courts.
3. Matters that are brought before the Supreme Administrative Court.
4. Rehearing matters to which ordinary proceedings shall apply, and the rehearing matters for the review of urban plans.
5. Applications for re-trial and rehearing to which ordinary proceedings shall apply, and the applications for re-trial and rehearing for the review of urban plans.
The situations referred to in the preceding Paragraph are not affected by the narrowing of the scope of litigation, part withdrawal of the litigation, change of proceeding or mistaken application of the proceeding. The Judicial Yuan shall promulgate the scope of the matters referred to in Subparagraph 1 of the preceding Paragraph.
In the situations referred to in Paragraph 1, if any of the following conditions are met, the party to the litigation may choose not to appoint a lawyer as an agent of litigation:
1. The party to the litigation, or its representative, manager, or agent designated by law possesses the qualification of judge, prosecutor, or lawyer, or is a professor or associate professor teaching public law at a university or an independent college approved by the Ministry of Education.
2. For tax matters, the party to the litigation, or its representative, manager, or agent designated by law possesses the qualification referred to in Paragraph 2, Subparagraph 1 of the preceding Article.
3. For patent matters, the party to the litigation, or its representative, manager, or agent designated by law possesses the qualification referred to in Paragraph 2, Subparagraph 2 of the preceding Article.
In the situations referred to in Paragraph 1, the party to the litigation may choose to appoint a person other than a lawyer as an agent of litigation, if they meet any of the following conditions and the administrative court considers it appropriate:
1. A spouse, blood relation within three degrees, or marital relation within two degrees of the party to the litigation possesses the qualifications of a lawyer.
2. A person satisfies Subparagraph 1, Subparagraph 2, or Subparagraph 3 of Paragraph 2 of the preceding Article.
The situations in the two preceding paragraphs should be explained to the court when the litigation is initiated, or when a person other than a lawyer is appointed as an agent of the litigation.
Paragraph 1 of this Article does not apply in the following matters:
1. Application for legal aid and the appeals against the rulings on such matters.
2. Application to appoint a lawyer as an agent of litigation.
3. Application to determine the compensation for a lawyer.
If the plaintiff, appellant, applicant or appellant against a ruling fails to be represented by an agent of litigation, or if they are represented under Paragraph 4 but the administrative court considers it inappropriate, the administrative court should first set a deadline for the plaintiff, appellant, applicant or appellant to solve the problem. If the problem is not solved by the deadline, and no application was made per Article 49-3, the administrative court should dismiss the suit or appeal by a ruling.
If the defendant, appellee, or the party joined under Articles 41 and 42 fails to be represented by an agent of litigation according to the Paragraph 1 to Paragraph 4 of this Article, or if they are represented under Paragraph 4 but the administrative court considers it inappropriate, the presiding judge may set a deadline to solve the problem for the defendant, appellee, or the party joined.
If the parties to the litigation solve the problems following the preceding two paragraphs, the decisions in litigation made by the parties take effect retrospectively at the time of making such decisions after the agents of litigation approve such decisions. If the problems are solved per the preceding two paragraphs after the deadline, the decisions in litigation made by the parties take effect at the time when the agents of litigation approve such decisions.

For the matters referred to by Paragraph 1 of the preceding Article, the agents of the litigating parties may accompany the litigating parties to attend the trial. The litigating parties may speak at the trial if the presiding judge allows it.
In the circumstances of the preceding Paragraph, the litigating parties may do the following without the help of their agents:
1. admitting the truth of a relevant matter;
2. reaching a settlement or agreement in mediation;
3. withdrawing a complaint or application; and
4. withdrawing appeals against judgments or rulings.

For matters governed by Article 49-1, Paragraph 1 of this Act, when the parties do not have the resources to hire agents for the litigation, they may, according to the rules of legal aid, apply to the administrative court for appointing lawyers to act as the agents for the litigation.
When the parties to litigation appeal a judgment or a ruling and apply to the administrative court under the preceding Paragraph, the administrative court making the judgment or the ruling should send the case file to the higher administrative court.
The Judicial Yuan shall promulgate the rules for appointing lawyers to act as litigation agents after consulting with the Ministry of Justice and the Taiwan Bar Association.

An advocate shall produce a Power of Attorney upon conducting the initial act of litigation, except where the advocate is retained by a party orally and such retention is recorded in the transcript by the administrative court clerk.

An advocate has the authority to conduct all acts of litigation with regard to the case for which he/she is retained, except that he/she may not, without special authorization for him/her to do so: abandon the claim, admit the claim, voluntarily dismiss the case, settle the case, initiate counterclaims, take an appeal from a judgment, initiate a motion for rehearing, or appoint another advocate.
The provision of the proviso of the preceding Paragraph shall apply mutatis mutandis to acts concerning compulsory execution or collection of a thing in dispute.
Any restriction on the authority provided in Paragraph 1 shall be specified in the Power of Attorney or transcript provided in the preceding Article.

In cases where there are two or more advocates, each advocate may represent the party independently.
Retention in violation of the provision of the preceding Paragraph does not undermine the representation by the advocate independently.

An advocate's authority shall not terminate by reason of the death, bankruptcy, or loss of the capacity to litigate of the party represented, nor shall it terminate by reason of a change of the statutory agent, or revocation or reformation of the government agency.

The termination of an advocate's retention shall be made to the administrative court in writing and served upon the opposing party by the administrative court.
In cases of termination of retention by an advocate, such advocate shall continue to conduct all acts necessary to protect the rights of the party represented for a period of fifteen days from the day of expression of the intention to terminate retention.

A party or an advocate may, with the permission of the presiding judge, appear with an assistant during a court session. The number of assistants shall be no more than two persons.
Whenever deemed necessary, the presiding judge may order a party or an advocate to appear with an assistant during a court session.
Whenever the presiding judge deems that the assistant provided in the preceding two Paragraphs is not suitable, he/she may revoke its permission or prohibit such assistant to continue the acts of litigation.

Article 75, Article 75 and Article 77 of the Code of Civil Procedure shall apply mutatis mutandis to the circumstances prescribed in this Section.