The last paragraph of the Article 1 of ”Large Number Lay-Off Labor Protection Law” (”Lay-Off Law”) stats: ”Matters not herein provided shall be governed by other applicable laws” ”The Administrative Procedure Law” is one of the aforementioned ”other applicable laws”, and could be applied while certain matters are not stipulated under ”Lay-Off Law”. However, the Article 12 Section 2 of ”Lay-Off Law” stipulates that the central administrative authority shall have the rights to issue the enforcement rules of the procedure and other relevant compliance matters regarding restrictions to go aboard. According to the authority granting by ”Lay-Off Law”, the Council of Labor Affairs Executive Yuan Taiwan R.O.C. drafted and issued the ”Enforcement Rules of Restrictions to Go Aboard on the Presidents or Actual Responsible Person while Dealing with Large Number Lay-Off Affairs” (”Enforcement Rules”) on July 30th 2003. When the ”Enforcement Rules” competes with the ”The Administrative Procedure Law”, it brings out one issue: which one should be apply first? This article is trying to discuss this conflict from the following perspectives: whether there is room for the application of ”The Administrative Procedure Law” while employing the ”Enforcement Rule” at the same time? What is the procedure for the rights remedy? Whether the restriction to go aboard constitutes an administrative penalty? Finally, if there is any possibility to apply other general legal principles while facing this conflict?