在自治事項之範圍內，上級監督機關在人民之訴願程序中，撤銷地方自治機關所作成之原處分，地方自治機關得依行政訴訟法第四條第三項之規定，以上級監督機關為被告，逕向高等行政法院提起撤銷訴訟。在委辦事項之範圍內，上級監督機關在人民之訴願程序中，撤銷地方自治機關所作成之原處分，地方自治機關不得對此提起撤銷訴訟。在地方自治團體對於上級監督機關所提起之撤銷訴訟的訴訟程序中，原訴願人為必要訴訟參加人，行政法院應依行政訴訟法第四十一條之規定，以裁定命第三人參加訴訟。
Within the scope of self-government matters, the upper supervising organ of self-government's revocation of original administrative measure, made by local self-government organ, during the petition proceedings, may be revoked by an action against such supervising organ of self-government initiated by the local self-government organ at the High Administrative Court in accordance with Article 4, Section 3 of the Code of Administrative Procedure. While during the scope of non-self-government matters, the local self-government organ may not bring a lawsuit to revoke an action during the petition proceedings where the upper supervising organ of self-government revokes an original administrative measure rendered by such local self-government organ. During the proceedings of the revocation of action filed by the local self-government organ against such upper supervising organ of self-government, the original petitioner will be the mandatory intervener. Administrative Court shall follow Article 41 of the Code of Administrative Procedure, by declaratory order, to advise the petitioner to take part in said procedure.
