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While the government agency that is sued as defendant has been revoked or reformed, the agency which took over the authority shall be the defendant; while there is no agency that takes over the authority, the immediate superior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