The Regulations are established in accordance with Article 53 of the Child and Youth Sexual Exploitation Prevention Act (hereinafter referred to as the Act).

The term “offenders” herein refer to the following persons:
1. Any person who commits the offenses set forth in Paragraph 2 of Article 31, Articles 32 through 38, Paragraph 2 of Article 39, Article 40, or Article 45 of the Act, is convicted as guilty or has his or her prosecution deferred, and shall receive counseling education.
2. Any person who violates Paragraph 1 of Article 39 of the Act and is subject to counseling educaiton, as ordered by the competent authority.

For the purpose of conducting the counseling education stipulated in the Regulations, the competent authorities at the municipality or city/county level may refer to the details regarding educational courses or campaigns on sexual exploitation, as stipulated in Paragraph 2 of Article 4 of the Act.

The sentence of counseling education shall be given and enforced by the competent authority at the municipality or city/county level that has jurisdiction over the registered residence of the offender. However, the provision of Article 21 of the Enforcement Rules of this Act shall apply where appropriate.

In the event that the offender is a foreigner without a valid visitor or residence permit, a person of the Mainland Area, a resident of Hong Kong or Macau, or a national without registered residence in the Taiwan area, the sentence of counseling education thereof shall be given and enforced by the competent authority at the municipality or city/county level that has jurisdiction over the domicile or residence of the offender.

After an offender is convicted as guilty or has his or her prosecution deferred, the prosecutors office shall provide the written judgment or the written decision to defer the prosecution to the competent authority at the municipality or city/county level that has jurisdiction over the registered residence of the offender.

A correctional facility shall, within one month after an offender is imprisoned, provide the files and documents concerning the offender to the competent authority at the municipality or city/county level that has jurisdiction over the registered residence of the offender.
The files and documents set forth in the preceding paragraph shall contain such details as the name, gender, date of birth, ID number, and registered residence of the offender, as well as the total term of imprisonment to which the offender is sentenced, start and end dates for the imprisonment, offenses charged, or other relevant information.

The competent authorities at the municipality or city/county level shall conduct counseling education after receiving the documents set forth in the preceding article, and shall compile records for each session.
The competent authorities at municipality or city/county level that are authorized to enforce the sentence of counseling education as mentioned in the provision of Article 4 herein shall compile the record for each session and submit it to the sentencing authority.

A correctional facility shall, after an offender transfers to another prison, after an offender is granted parole but before he or she is released, or two months before an offender has served the full term of imprisonment, notify the competent authority at the municipality or city/county level that has jurisdiction over the registered residence of the offender.

If an offender is discovered for the first time to possess any of the objects set forth in Paragraph 1 of Article 38 of the Act without justifiable reason, the discovering authority shall provide the files, evidence, and documents compiled or collected during the investigation to the competent authority at the municipality or city/county level that has jurisdiction over the registered residence of the offender. However, in the case of the offenders specified in Article 5, the discovering authority shall provide the files, evidence, and documents compiled or collected during the investigation to the competent authority at the municipality or city/county level that has jurisdiction over the domicile or residence thereof.
The files, evidence, and documents set forth in the preceding paragraph shall contain such details as investigation or interrogation records, images of the seized objects set forth in Paragraph 1 of Article 38 of the Act, the inventory of the objects detained, or other relevant information.

The competent authorities at the municipality or city/county level shall establish archives in an appropriate manner immediately after receiving the relevant files, evidence, and documents set forth in Article 6 through the preceding article.
Unless otherwise provided by law, the files and documents set forth in the preceding paragraph shall be kept confidential.

The competent authorities at the municipality or city/county level shall notify, in writing, offenders of the need to receive counseling education.
If, due to a justifiable reason, an offender is unable to receive counseling education as scheduled, he or she may, within ten days after receipt of the notification or ten days before counseling education is conducted, apply in writing to the competent authority at the municipality or city/county level for postponing the counseling education or for receiving the counseling education conducted by another competent authority at the municipality or city/county level on its behalf.
The application for postponing the counseling education, as set forth in the preceding paragraph, can be submitted twice only.
The competent authority at the municipality or city/county level shall notify offenders, in writing, the results of the application set forth in Paragraph 2.

The documents and forms related to the counseling education stipulated in the Regulations shall be processed and accessed as confidential documents and forms.

The costs incurred by conducting the counseling education shall be borne by the competent authority at the municipality or city/county level that has jurisdiction over the registered residence of the offender. If the offender receives the counseling education at a correctional facility, such costs shall be borne by the competent authority at the municipality or city/county level that conducts the counseling education.

In the event that an offender is also under protection and supervision, the competent authority at the municipality or city/county level shall request the Probation Officer of the Prosecutors Office or the Juvenile Protection Officer of the court to put more efforts in urging the offender to receive counseling education.

The competent authorities at the municipality or city/county level may commission relevant professional institutions or organizations that are established according to law to conduct counseling education.

The counseling may be conducted in classrooms, online, or by other means.
The competent authorities at the municipality or city/county level shall appoint or deploy suitable personnel to conduct the counseling education.

The Regulations shall come into effect on the day when the Act becomes effective.
The amended articles of these Regulations shall come into force on the date of promulgation.
In any of the following circumstances, the sentencing authority may authorize another competent authority at the municipality or city/county level to enforce the aforementioned sentence of counseling education:
1. The offender receives counseling education at a correctional facility outside the jurisdiction.
2. The offender applies for change of the enforcing authority due to employment, military service, or other factors, and the sentencing authority has granted permission.
3. The authorization is accepted after coordination by the sentencing authority.