The Supreme Court is located in the seat of the Central Government. The Court is the court of last resort for civil and criminal cases of this nation. Except for civil cases involving amounts in controversy not exceeding NT $1,500,000 and petty offences enumerated in Article 376 of the Code of Criminal Procedure, any civil or criminal case may be appealed to the Court. This Court exercises jurisdiction over the following cases:
1. appeals from judgments of High Courts or their branches as courts of first instance in criminal cases;
2. appeals from judgments of High Courts or their branches as courts of second instance in civil and criminal cases;
3. appeals from rulings of High Courts or their branches;
4. appeals from judgments or rulings rendered by the civil court of second instance by the summary procedure, the amounts in controversy exceeding NT $1,500,000, and with permission granted in accordance with specified provisions;
5. civil and criminal retrials within the jurisdiction of the court of third instance;
6. extraordinary appeals; or
7. any other case as specified by laws.