This Act is enacted to prevent all forms of sexual exploitation of children and youths and ensure their healthy physical and mental development.

A sexual exploitation of a child or a youth mentioned herein refers to any of the following conducts:
1. causing a child or a youth to engage in any sexual intercourse or lewd acts in exchange for any monetary or other considerations;
2. using a child or a youth to engage in any sexual intercourse or lewd acts for watching by any others;
3. filming, producing, distributing, broadcasting, delivering, publicly displaying, or selling any sexually explicit electromagnetic recordings, pictures, audio recordings, or any other items of a child or a youth that is sexually relevant and, by objective standards, arouses sexual desire or shame; or
4. causing a child or a youth to act as a host or a hostess in a bar or a club or engage in any acts associated with any escort companion services, singing companion services, or dancing companion services that involve any sexual activity or in any other similar acts.
A victim mentioned herein refers to a child or a youth who is, or who is suspected of being, sexually exploited.

The term “competent authorities” herein shall refer to the Ministry of Health and Welfare at the central government level, municipal governments at the municipality level, and city/county governments at the city/county level. The competent authorities shall set up a separate budget and appoint dedicated personnel to prevent child and youth sexual exploitation.
The authorities in charge of industries or businesses related to interior affairs, legal affairs, education, national defense, culture, economy, labor, transportation, and communication shall make utmost efforts to help with and carry out educational campaigns when their duties involve the prevention of child and youth sexual exploitation.
The competent authorities and the relevant authorities set forth in the preceding paragraph shall jointly announce and review the results of such tasks as educational campaigns, rescue and protection, punishments for offenders, placement, and services, on a regular basis.
The competent authorities shall invite relevant scholars or experts, representatives of relevant civil institutions or organizations, and representatives of the authorities in charge of relevant industries to coordinate, study, review, offer advice on, and implement child and youth sexual exploitation prevention policies.
The number of the aforesaid scholars, experts, and representatives of relevant civil institutions or organizations shall not be less than half, and the number of either gender shall not be less than one third.

Schools at the secondary and lower levels shall organize educational courses or campaigns on the prevention of child and youth sexual exploitation each academic year.
The contents of the educational courses or campaigns on child and youth sexual exploitation as set forth in the preceding paragraph shall include the following:
1. Campaign against sex as the subject of transactions;
2. Awareness of the crimes of sexual exploitation;
3. Situations where one may be subject to sexual exploitation;
4. Knowledge of Internet security and proper use of the Internet;
5. Other matters related to the prevention of sexual exploitation.

The central competent authority for the administration of legal affairs and law enforcement, and the central competent authority for the administration of interior affairs, shall appoint dedicated subsidiary agencies to direct and supervise all district prosecutors’ offices and police departments in the investigation of crimes defined in this Act. All district prosecutors’ offices and police departments shall appoint dedicated personnel who have received professional training to handle cases (involving the sexual exploitation of a child or a youth) where this Act applies.

In order to prevent children and youths from being sexually exploited, the competent authorities at the municipality and city/county levels shall provide children or youths who leave home with emergency shelter, counseling, care, contact, and other necessary services.

Medical personnel, social workers, educational personnel, caregivers, migration management personnel, employees of immigration service agencies, household registration personnel, village officers, police officers, judicial officers, employees of tourism businesses, employees of electronic game arcade businesses, employees of computer entertainment businesses, employment service personnel, personnel of condominium management services, and other personnel responsible for the welfare affairs of children or youth become aware of a victim during the performance of their statutory duties or work shall immediately, within twenty-four (24) hours, report such circumstances to the competent local authority of the responsible special municipality or city (county).
The personnel mentioned in the preceding Paragraph become aware of a criminal suspect (as defined in Chapter IV) during the performance of their statutory duties or work shall immediately, within twenty-four (24) hours, report such circumstances to the authorities or personnel prescribed in Article 5 of this Act.
Any individual who becomes aware of a victim or a criminal suspect defined in Chapter IV) may report to the competent local authority of the responsible special municipality or city (county), or the authorities or personnel prescribed in Article 5 of this Act.
The personally identifiable information of a reporter referred to in the three preceding Paragraphs shall be kept confidential.
When the competent authority of the responsible special municipality or city (county) receiving a report described in Paragraph 1 of this Article learns that an offender is a child or a juvenile, the said competent authority should refer the said offender, pursuant to relevant laws and regulations, to the responsible authorities for (obtaining) education, psychological therapy or counseling, legal counseling, or other services.

An internet platform provider, an internet application service provider, or an internet access service provider, who learns of any matters suspected to be a criminal activity defined in Chapter IV of this Act from any Internet content protection agencies, competent authorities, police agencies, or other agencies, shall spontaneously restrict access to (the browsing of), or remove, webpage materials related to criminal activities defined in Chapter IV of this Act.
The crime-related webpage materials referred to in the preceding Paragraph, as well as the personal data and Internet usage records of a suspect, shall be retained for one hundred eighty (180) days and shall be provided to judicial authorities and police agencies for investigations.
The competent authority of the responsible special municipality or city (county) may assist a victim in submitting a request to the responsible prosecutor during the investigation, or the competent court during the trial, to reproduce (any of) the confiscated sexually explicit electromagnetic recordings of the said victim. An internet platform provider, an internet application service provider, or an internet access service provider referred to in Paragraph 1 of this Article shall, upon notification by the competent authority of the responsible special municipality or city (county), compare, remove, or take down the sexually explicit electromagnetic recordings of a victim insofar as technically feasible.

In the event of questioning a victim during an enquiry, an investigation, or a trial, police and judicial officers shall notify the competent authority at the municipality and city/county levels of the need to assign a social worker to accompany the victim at the site, and shall allow such a person to state his/her opinion.
If a victim has been legally questioned during the aforesaid investigation or trial, and he/she has made such a clear statement that there is no need for further questioning, the victim shall not be summoned again.

When a victim is being questioned or cross-examined during an investigation or a trial, the victim’s legal representative, lineal relatives by blood or collateral relatives by blood within the third degree of kinship, spouse, parents, family members, physicians, psychologists, counsellors, or social workers may accompany the victim at the site and state their opinions. The same rule shall apply to the investigations by judicial police officers or judicial police.
The aforesaid rule does not apply when the person to accompany the victim at the site is a suspect or a defendant of a crime defined in this Act.

In addition to the protection provided pursuant to this Act, when the prosecutor or judge deems it necessary, Articles 4 to 14, Paragraph 2 of Article 15, Article 20, and Article 21 of the Witness Protection Act shall apply to the witnesses, victims, reporters, informants, or complainants of a sexual exploitation case.

In the event that a child or youth is questioned during an investigation or a trial, attention shall be paid to the personal safety of the child or youth, and an environment and measures that ensure his/her safety shall be provided. Such safety shall be achieved by proper isolation procedures if necessary. Alternatively, such safety may be achieved outside the court upon request or virtute officii.
The same rule shall apply to the investigations by judicial police officers or judicial police.

The statement made by a child or youth during an investigation by administrative prosecutors, judicial police officers, or judicial police, which has been especially proven credible and is essential to prove the facts of the criminal offense, may serve as evidence despite any of the following conditions occurring to the child or youth during a trial:
1. The victim is unable to make a statement due to physical and psychological trauma;
2. The victim is unable to make a complete statement or refusal to make a statement during questioning or cross-examination when appearing before the court due to physical and mental stress ;
3. The victim cannot be summoned or fails to appear being summoned because he/she is not in the Taiwan area or his/her whereabouts is unknown.

No (entity or organization of any) publicity material, publication, broadcast, television, Internet source, or any other types of media may report or cover the name, date of birth, residential address, or school of a victim, or any other personally identifiable of a victim.
Unless the law provides otherwise, one shall keep confidential any personally identifiable information of a victim known to him or in his possession by reason of his office or employment.
Documents made known to the public by administrative agencies or judicial agencies may not reveal any personally identifiable information of a victim. However, this restriction shall not apply if applicable law provides otherwise.
Any person other than those referred to in the three preceding Paragraphs may not, through the media or by any other means, reveal to the public or disclose the name of or any other personally identifiable information of a victim.

After discovering or rescuing a victim, prosecutors, judicial police officers, or judicial police shall send the victim to the local competent authority at the municipality or city/county level within 24 hours.
The competent authority at the municipality or city/county level as set forth in the preceding paragraph shall immediately evaluate the victim in terms of school enrollment, employment, adaptation to life, and personal safety, as well as the functions of the victim’s family in offering protection and education, and proceed with the following measures if the victim is listed as a target for protection:
1. Inform the parents, guardian, or relatives to take the victim back home and offer proper protection and education;
2. Send the victim to an appropriate place for emergency placement, protection, and services;
3. Provide other necessary protection and assistance.
In the event that the aforesaid victim is not listed as a target for protection, the competent authority at the municipality or city/county level may refer the victim to relevant services for assistance if such need arises.
The provisions of the preceding two paragraphs shall also apply when the competent authority at the municipality or city/county level receives a report, discovers a victim, or when the victim seeks help by himself/herself.

The competent authority at the municipality or city/county level shall, within 72 hours of offering an emergency placement to a victim pursuant to the preceding article, evaluate the necessity of continuing such placement. After the evaluation, if it is deemed unnecessary to continue such placement, the victim shall not be offered placement and will be sent to the care of the parents or guardian of the victim or another suitable person. If it is deemed necessary to continue such placement, the competent authority shall submit a report to the court and request for ruling.
If the court deems it unnecessary to continue such placement after receiving the aforesaid request, it shall rule that no placement will be offered, and that the victim shall be sent to the care of his/her parents or guardian or another suitable person. If the court deems it necessary to continue such placement, the competent authority at the municipality or city/county level shall place the victim in a child and youth welfare institution, foster family, or another appropriate medical or educational institution for a period of not more than three months.
During the placement, the court may, virtute officii or upon request by the competent authority at the municipality or city/county level, the victim, his/her parents or guardian, or another suitable person, rule that the placement shall be terminated, and that the victim shall be sent to the care of his/her parents or guardian or another suitable person for protection and education.
The competent authority at the municipality or city/county level may continue to offer placement before receiving the ruling set forth in the second paragraph.

The 72-hour period as set forth in the first paragraph of the preceding article shall commence from the moment when the victim is offered emergency placement pursuant to Subparagraph 2, Paragraph 2 of Article 15. However, the following shall be excluded:
1. The duration of escort;
2. The duration of delayed caused by any traffic obstructions;
3. The period during which an evaluation on the necessity of placement cannot be performed due to other laws and regulations;
4. The period of delay caused by other force majeure events.

The competent authority at the municipality or city/county level shall, within 45 days of placement of a victim, submit a pretrial report to the court and request a court ruling. The court may order the competent authority supplement or amend its incomplete pretrial report within seven days.
The pretrial report as set forth in the preceding paragraph shall include a placement evaluation and suggestions regarding treatment methods. The contents, items, and format of the report shall be determined by the central competent authority.

The court shall, after receiving the aforesaid request, issue one of the following rulings on the victim within seven days of completing the investigation into relevant evidence:
1. In the event that the court deems it unnecessary to offer placement, the victim shall not be offered placement and shall be sent to the care of his/her parents or guardian or another suitable person. The same rule shall apply to foreigners without valid visitor or residence permits, people of the Mainland Area, residents of Hong Kong and Macau, and nationals without registered permanent residence in the Taiwan area.
2. In the event that the court deems it necessary to offer placement, it shall issue a ruling on placement in a child and youth welfare institution, foster family, transition school, or another appropriate medical or educational institution established or commissioned by the competent authority at the municipality or city/county level for a period of not more than two years.
3. Other appropriate intervention methods shall be provided.
In the case where a victim is not offered placement pursuant to the latter part of the first subparagraph of the preceding paragraph, the competent authority at the municipality or city/county level shall commission or subsidize a civil organization to continue to offer counseling prior to repatriation. The competent immigration authority shall arrange for repatriation as soon as possible and safely repatriate the victim.

In case of objection to the court ruling, the competent authority at the municipality or city/county level, the prosecutor, the victim, his/her parents or guardian, or another suitable person may file an interlocutory appeal within ten days of receipt of the ruling.
The ruling issued by the court of interlocutory appeal cannot be subject to further appeal.
The enforcement of the original ruling shall not be halted during the process of interlocutory appeal.

The competent authority shall perform an evaluation every three months after the placement of a victim in accordance with Article 19. If the competent authority deems it unnecessary to continue to offer placement or necessary to change the placement facility or to adopt other appropriate intervention methods after the evaluation, it may request the court to rule on the termination of placement, change of the placement facility, or other appropriate intervention methods.
In the event that the competent authority at the municipality or city/county level deems it necessary to continue to offer placement, it shall, 45 days before the expiration of the placement period as ruled by the court pursuant to Subparagraph 2, Paragraph 1 of Article 19, submit an evaluation report to the court and request the court to rule on the extension of placement. The period of each extension shall not exceed one year. However, the placement period shall not be extended beyond the 20th birthday of the victim.
If a victim reaches the age of 18 during the placement period, and it is then deemed necessary to continue placement after an evaluation, placement can be continuously offered until the expiration of the placement period or the 20th birthday of the victim.
In case of exemption from placement, no placement offered, or termination of the placement, the competent authority at the municipality or city/county level shall assist the victim and his/her family in making necessary arrangements beforehand for the return of the victim.

The central competent authority for the administration of education-related affairs, and the central competent authority, shall work in coordination or jointly with the competent authorities at the special municipality or city(county) level to establish halfway schools that offer placements to victims.
The organization of and the education offered at halfway schools shall be enacted in the form of statutes.

The competent authority at the municipality or city/county level shall assign social workers to offer counseling and intervention to a victim who has received a ruling by the court pursuant to the former part of Subparagraph 1 and Subparagraph 3, Paragraph 1 of Article 19 for a period of at least one year or until the 18th birthday of the victim.
During the counseling period specified in the preceding paragraph, the competent authority at the municipality or city/county level, the parents or guardian of the victim, or another suitable person may, when deeming it difficult to achieve outcomes in counseling or deeming it necessary to offer placement, present evidence and a statement of the causes, and the competent authority at the municipality or city/county level may, on its own initiative or upon request by the parents, guardian or another suitable person, request a court to issue a ruling pursuant to Subparagraph 2, Paragraph 1 of Article 19.

Those to whom have been entrusted the care of a victim, as ruled by a court pursuant to Paragraph 2 of Article 16 or Paragraph 1 of Article 19, shall assist the social workers assigned by the competent authority at the municipality or city/county level with the counseling of the victim.

The competent authority at the municipality or city/county level shall comply with the Protection of Children and Youths Welfare and Rights Act to make proper arrangements for victims who are unable to return home after they have been exempted from placement or the placement has been halted or terminated.

The provisions of the Juvenile Delinquency Act and the Social Order Maintenance Act shall not apply to children or youths who are being or may be sexually exploited, if they have not committed another crime.
In the event that the aforesaid children or youths have committed another crime, they shall be referred to the competent authority at the municipality or city/county level pursuant to Article 15 before being referred to the juvenile court in accordance with the Juvenile Delinquency Act.

The competent authority at the municipality or city/county level or the institution, school, foster family, or suitable person entrusted with the care of a victim as ruled by a court shall, within the scope of placement or protection and education to the victim, exercise parental rights and assume parental obligations over minor children during the period of placement or protection and education.

In the event that a parent, an adoptive parent, or a guardian commits any offenses prescribed in Articles 32 to 38, or Paragraph 1 or Paragraph 3 of Article 39 of this Act, against a child, an adopted child, or a ward, any of which is under the age of eighteen (18), the said victim, a prosecutor, the next of kin of a victim, the competent authority of the responsible special municipality or city(county), a child and youth welfare institution, or any other interested parties may submit an application to a competent court (for a court order) to suspend the (exercise of) parental rights and responsibilities (, or rights and responsiblitiy of a guardian) of the said parent, the said adoptive parent, or the said guardian, and to appoint another (alternative) guardian. In the case of an adoptive parent, the aforesaid application may contain a request to the court to declare the termination of the adoption (relationship between the said victim and the said adoptive parent).
When appointing a guardian or an alternative guardian pursuant to the preceding Paragraph, a court may appoint the competent authority of the responsible special municipality or city (county), a child and youth welfare institution, or any other suitable person as the guardian of a victim. Moreover, the said court may direct specific ways for the exercise of guardianship, order the parents, original guardian(s), or other child support obligor(s) of the said victim to hand over the said child (the said victim), and/or pay the appointed guardian or the appointed alternative guardian an appropriate amount of maintenance and remuneration, issue an order demanding any necessary action, or decide on necessary matters.
The aforesaid court rulings may serve as writs of enforcement.

The competent authority at the municipality or city/county level may require the parents or guardian of a victim or other people who actually look after a victim to receive parental education and counseling for a period of not less than eight hours and not more than 50 hours, and may carry out a family treatment project.

The competent authority at the municipality or city/county level shall offer counseling and intervention to, and follow up on, a victim who falls under any of the following circumstances, and shall provide assistance with school enrollment, employment, independent living, or other necessary matters for a period of at least one year or until the 20th birthday of the victim:
1. The victim has received intervention pursuant to Subparagraphs 1 and 3, Paragraph 2 of Article 15;
2. The victim is not offered placement pursuant to Paragraphs 1 and 2 of Article 16;
3. The victim was placed in a child and youth welfare institution, foster family, or another appropriate medical or educational institution pursuant to Paragraph 2 of Article 16 and has returned home after the placement period has expired;
4. A ruling has been made pursuant to Paragraph 3 of Article 16 to terminate the placement, and the victim has been sent to the care of his/her parents or guardian or another suitable person;
5. The placement offered pursuant to Subparagraph 2, Paragraph 1 of Article 19 expires;
6. The placement expires or is terminated pursuant to the rulings set forth in Article 21.
Education, labor, health, police, and other authorities shall fully cooperate in offering the counseling, intervention, and follow-up stated in the preceding paragraph.

Any person who engages in sexual intercourse or lewd acts with a minor under the age of sixteen (16) in exchange for consideration shall be subject to the punishment prescribed under the Criminal Code.
Any person aged eighteen (18) or older who engages in sexual intercourse or lewd acts with a minor over the age of sixteen (16) but under the age of eighteen (18) in exchange for consideration shall be subject to imprisonment of not more than three (3) years or to detention, or in lieu thereof or in addition thereto a fine of not more than one hundred thousand New Taiwan dollars (NT$100,000).

Any person who, through seduction, shelter, recruitment, arrangement, assistance, or other means, causes a child or youth to engage in sexual intercourse or obscene acts in exchange for considerations, shall be subject to imprisonment for not less than one year and not more than seven years, or in addition thereto, a fine of up to NT$3,000,000. The same rule shall apply to those who commit such an offense by fraud.
Any person who commits the offense set forth in the preceding paragraph with the intent to make profits, shall be subject to imprisonment for not less than three years and not more than ten years, and in addition thereto, a fine of up to NT$5,000,000.
Any person who arranges for, hands over, accepts, transports, or harbors the victim of the offenses set forth in the preceding two paragraphs or causes him/her to be hidden, shall be subject to imprisonment for not less than one year and not more than seven years, or in addition thereto, a fine of up to NT$3,000,000.
The same rule shall apply to those who arrange the handover, acceptance, transport, and harboring specified in the preceding paragraph.
An attempt to commit the offenses set forth in the preceding four paragraphs is punishable.

Any person who, by means of violence, coercion, intimidation, control, drugs, hypnosis, or other means violating the free will of the child or youth concerned, causes the child or youth to engage in sexual intercourse or obscene acts in exchange for consideration, shall be subject to imprisonment for not less than seven years, or in addition thereto, a fine of up to NT$7,000,000.
Any person who commits the offense set forth in the preceding paragraph with the intent to make profits, shall be subject to imprisonment for not less than ten years, and in addition thereto, a fine of up to NT$10,000,000.
Any person who arranges for, hands over, accepts, transports, or harbors the victim set forth in the preceding two paragraphs or causes him/her to be hidden, shall be subject to imprisonment for not less than three years and not more than ten years, or in addition thereto, a fine of up to NT$5,000,000.
The same rule shall apply to those who arrange the handover, acceptance, transport, and harboring specified in the preceding paragraph.
An attempt to commit the offenses set forth in the preceding four paragraphs is punishable.

Any person who hands over or accepts another person through trade, pledge, or other means with the intent to cause a child or youth to engage in sexual intercourse or obscene acts in exchange for considerations, shall be subject to imprisonment for not less than seven years, and in addition thereto, a fine of up to NT$7,000,000. The same rule shall apply to those who commit such an offense by fraud.
For any person who commits the offense set forth in the preceding paragraph by means of violence, coercion, intimidation, control, drugs, hypnosis, or other means violating the free will of the child or youth concerned, the punishment to be imposed shall be increased by one half.
Any person who arranges for, hands over, accepts, transports, or harbors the victim set forth in the preceding two paragraphs or causes him/her to be hidden, shall be subject to imprisonment for not less than three years and not more than ten years, and in addition thereto, a fine of up to NT$5,000,000.
The same rule shall apply to those who arrange the handover, acceptance, transport, and harboring specified in the preceding paragraph.
An attempt to commit the offenses set forth in the preceding four paragraphs is punishable.
Any person preparing to commit the offenses specified in Paragraphs 1 and 2 shall be subject to imprisonment for not more than two years.

Any person who recruits, inveigles, shelters, arranges, assists, exploits, or otherwise causes a child or a youth to engage in sexual intercourse or lewd acts for watching by others shall be subject to imprisonment of not less than three (3) years and not more than ten (10) years, and additionally may be fined up to three million New Taiwan dollars (NT$3,000,000).
Any person who, by means of violence, coercion, drugs, fraud, hypnosis, or any other means against the free will of a child or a youth, which causes the said child or the said youth to engage in sexual intercourse or lewd acts for others to watch, shall be subject to imprisonment of not less than seven (7) years, and additionally may be fined up to five million New Taiwan dollars (NT$5,000,000).
The punishment to be imposed, in accordance with the respective provisions prescribed herein, upon any person who commits any of the offenses prescribed in any of the two preceding Paragraphs with an intent to gain profit shall be increased by one-half.
An attempt to commit any of the offenses prescribed in any of the three preceding Paragraphs shall also be punishable.

Any person who films or produces any sexually explicit electromagnetic recordings, pictures, audio recordings, or any other items of a child or a youth that is sexually relevant and, by objective standards, arouses sexual desire or shame, shall be subject to imprisonment for not less than one (1) year and not more than seven (7) years, and additionally may be fined up to one million New Taiwan dollars (NT$1,000,000).
Any person who, through recruitment, inveiglement, offering shelter, arrangement, assistance, or any other means, films or causes a child or a youth to self-film or self-produce any sexually explicit electromagnetic recordings, pictures, audio recordings, or other items of a child or a youth, that is sexually relevant and, by objective standards, arouses sexual desire or shame, shall be subject to imprisonment of not less than three (3) years and not more than ten (10) years, and additionally may be fined up to three million New Taiwan dollars (NT$3,000,000).
Any person who, by means of violence, coercion, drugs, fraud, hypnosis, or any other means against the free will of a child or a youth, films or causes a child or a youth to self-film or self-produce any sexually explicit electromagnetic recordings, pictures, audio recordings, or any other items of a child or a youth, that is of a sexually relevant and, by objective standards, arouses sexual desire or shame, shall be subject to imprisonment for not less than seven (7) years, and additionally may be fined up to five million New Taiwan dollars (NT$5,000,000).
The punishment to be imposed, in accordance with the respective provisions prescribed herein, upon any person who commits any of the offenses prescribed in any of the three preceding Paragraphs with an intent to gain profit shall be increased by one-half.
An attempt to commit any of the offenses prescribed in any of the four preceding Paragraphs shall also be punishable.
Any attachments, pictures, or items referred to in any of Paragraphs 1 to 4 of this Article shall be confiscated regardless of whether any such item belongs to an offender or not.
Any tools or equipment used for the filming or production of any sexually explicit electromagnetic recordings, pictures, audio recordings, or any other items of a child or a youth that is sexually relevant and, by objective standards, arouses sexual desire or shame, shall be confiscated regardless of whether it belongs to an offender or not. However, this rule shall not apply if any such tools or equipment belongs to a victim.

Any person who commits the offense specified in Paragraph 1 or 2 of Article 33, Paragraph 2 of Article 34, Paragraph 2 of Article 35, or Paragraph 3 of Article 36 and intentionally kills the victim, shall be sentenced to death or life imprisonment; in the event that the offender causes serious injury to the victim, he/she shall be subject to life imprisonment or imprisonment for not less than 12 years.
Any person who commits the offense specified in Paragraph 1 or 2 of Article 33, Paragraph 2 of Article 34, Paragraph 2 of Article 35, or Paragraph 3 of Article 36 and consequently results in the death of the victim, shall be subject to life imprisonment or imprisonment for not less than 12 years; in the event that the offense results in serious injury to the victim, the offender shall be subject to imprisonment for not less than 12 years.

Any person who distributes, broadcasts, delivers, publicly displays, or by any other means for watching or listening by any others, any sexually explicit electromagnetic recordings, pictures, audio recordings, or any other items of a child or a youth, that is sexually relevant and, by objective standards, arouses sexual desire or shame shall be subject to imprisonment of not less than one (1) year and not more than seven (7) years, and additionally may be fined up to five million New Taiwan dollars (NT$5,000,000).
Any person who possesses any of the abovementioned items referred to in the preceding Paragraph with the intent to distribute, broadcast, deliver, or publicly display any such item to any others shall be subject to imprisonment of not less than six (6) months and not more than five (5) years, and additionally may be fined up to three million New Taiwan dollars (NT$3,000,000).
The punishment to be imposed, in accordance with the respective provisions prescribed herein, upon any person who commits any of the offenses prescribed in any of the two preceding Paragraphs with an intent to gain profit shall be increased by one-half. The same shall apply to any person who sells any sexually explicit electromagnetic recordings, pictures, audio recordings, or any other items of a child or a youth that is sexually relevant and, by objective standards, arouses sexual desire or shame, as set forth in any of the two preceding Paragraphs.
An attempt to commit any of the offenses prescribed in Paragraph 1 or Paragraph 3 of this Article shall also be punishable.
Any discovered and seized attachments, pictures, or items referred to in any of Paragraphs 1 to 3 of this Article shall be confiscated regardless of whether any such item belongs to an offender or not.

Any person who possesses, without justification, any sexually explicit electromagnetic recordings of a child or a youth shall be subject to imprisonment of not more than one (1) year or to detention, and additionally may be fined not less than thirty thousand New Taiwan dollars (NT$30,000) and not more than three hundred thousand New Taiwan dollars (NT$300,000).
Any person who is charged for the first time with possessing, without justification, any sexually explicit electromagnetic recordings, pictures, audio recordings, or any other items of a child or a youth that is sexually relevant and, by objective standards, arouses sexual desire or shame shall be subject to a fine of not less than ten thousand New Taiwan dollars (NT$10,000) and not more than one hundred thousand New Taiwan dollars (NT$100,000). The possessor (who possesses any items mentioned above) may also be ordered to take counseling education for a period of not less than two (2) hours and not more than ten (10) hours. Any (discovered and seized) items shall be confiscated regardless of whether any such item belongs to the possessor (who possesses any such item) or not.
Any person who is charged for the second time or the subsequent times with possessing, without justification, any sexually explicit electromagnetic recordings, pictures, audio recordings, or any other items of a child or a youth that is sexually relevant and, by objective standards, arouses sexual desire or shame shall be subject to a fine of not less than twenty thousand New Taiwan dollars (NT$20,000) and not more than two hundred thousand New Taiwan dollars (NT$200,000).
Any discovered and seized attachments, pictures, or items referred to in any of Paragraphs 1 and 3 of this Article shall be confiscated regardless of whether any such item belongs to an offender or not.

Any person who, by means of promotional materials, publications, broadcast, television, telecommunication, the Internet sources, or other methods, distributes, sends, publishes, or posts messages that are deemed to be sufficient to seduce, arrange, suggest, or cause a child or youth to be subjected to the conditions set forth in Subparagraphs 1 to 3, Paragraph 1 of Article 2, shall be subject to imprisonment for not more than three years, or in addition thereto, a fine of up to NT$1,000,000.
Any person who commits the offense set forth in the preceding paragraph with the intent to make profits shall be subject to imprisonment for not more than five years, or in addition thereto, a fine of up to NT$1,000,000.

In the event that a public servant or an elected public official commits an offense specified in this Act or harbors another person who commits such an offense, the punishment to be imposed in accordance with the respective provisions shall be increased by one half.

For any person who transports a victim into or out of the Taiwan area with the intent to commit the offenses specified in Articles 32 to 36 or the latter part of Paragraph 1 of Article 37, the punishment to be imposed in accordance with the respective provisions shall be increased by one half.
An attempt to commit the offenses set forth in the preceding paragraph is punishable.

In the event that a father or a mother, who commits any offense prescribed in this Act against his or her child, makes a confession or voluntarily turns himself or herself in, leading to the uncovering of the commission of any of the offenses prescribed in Articles 32 to 38, or Paragraph 1 or Paragraph 3 of Article 39 of this Act, the sentence of the said father or the said mother shall be reduced or remitted.
In the event that a person, who commits any of the offenses prescribed in Article 31 of this Act, makes a confession or voluntarily turns himself or herself in, leading to the uncovering of the commission of any of the offenses prescribed in Articles 32 to 38, or Paragraph 1 or Paragraph 3 of Article 39 of this Act, the sentence of the said person shall be reduced or remitted.

Any person who pays consideration for watching a child or a youth engaging in sexual intercourse or lewd acts shall be subject to imprisonment of not more than one (1) year or to detention, and additionally may be fined not less than thirty thousand New Taiwan dollars (NT$30,000) and not more than three hundred thousand New Taiwan dollars (NT$300,000).

Any person who causes a child or a youth to act as a host or a hostess in a bar or a club, or to engage in acts associated with escort, singing, or dancing companion services involving sexual activity or any other similar acts, shall be subject to a fine of not less than two hundred thousand New Taiwan dollars (NT$200,000) and not more than two million New Taiwan dollars (NT$2,000,000), and shall be ordered to correct the said misconduct within a designated period of time. If the aforesaid person fails to correct the said misconduct within the said designated period, the competent authority of the responsible special municipality or city (county) shall refer the case to the authority in charge of the relevant industry, which shall issue an order to suspend the operation of the business of the aforesaid person for a period of not less than one (1) month and not more than one (1) year.
Any person who recruits, inveigles, shelters, arranges, assists, or by other means causes a child or a youth to act as a host or a hostess in a bar or a club, or to engage in acts associated with escort, singing, or dancing companion services involving sexual activity or any other similar acts, shall be subject to imprisonment of not more than one (1) year, and additionally may be fined up to three hundred thousand New Taiwan dollars (NT$300,000).
Any person who, by means of violence, coercion, drugs, fraud, hypnosis, or any other means against the free will of a child or a youth, causes the said child or the said youth to act as a host or a hostess in a bar or a club, or to engage in acts associated with escort, singing, or dancing companion services involving sexual activity or any other similar acts, shall be subject to imprisonment of not less than three (3) years and not more than five (5) years, and additionally may be fined up to one million five hundred thousand New Taiwan dollars (NT$1,500,000).
The punishment to be imposed, in accordance with the respective provisions prescribed herein, upon any person who commits any of the offenses prescribed in any of the two preceding Paragraphs with an intent to gain profit shall be increased by one-half.
An attempt to commit any of the offenses prescribed in any of the three preceding Paragraphs is also punishable.

Any property or any property interest under the control of an offender who commits any offense under Articles 32 to 36, Article 38, Article 40, or Article 45 of this Act shall be confiscated if there is evidence sufficiently proving that the said offender obtained any such property or any such property interest from, through, or as a result of the offense(s) committed by the said offender.

Any person who breaches the confidentiality obligation(s) prescribed in Paragraph 4 of Article 7 of this Act shall be subject to a fine of not less than sixty thousand New Taiwan dollars (NT$60,000) and not more than six hundred thousand New Taiwan dollars (NT$600,000).
Any person who violates, without justification, Paragraph 1 of Article 7 of this Act by failing to report or by failing to report within the required period shall be subject to a fine of not less than six thousand New Taiwan dollars (NT$6,000) and not more than sixty thousand New Taiwan dollars (NT$60,000).

The authority in charge of the relevant industry shall impose a fine of not less than sixty thousand New Taiwan dollars (NT$60,000) and not more than six hundred thousand New Taiwan dollars (NT$600,000) on a person who engages in any of the following misconducts without any justification, and also shall order the said person to correct the said misconduct(s) within a period designated by the said authority in charge of the relevant industry; provided that, if the said person fails to correct the said misconduct(s) within the abovementioned designated period, the said authority may impose fines on the said person consecutively per violation, and may also order the said person to impose restrictions on access to the information in question:
1. a violation of Paragraph 1 of Article 8 of this Act by a failure to spontaneously restrict the browsing of, or remove, the information from the web pages in question; or
2. a violation of Paragraph 2 of Article 8 of this Act by a failure to retain the information for one hundred eighty (180) days or by a failure to provide it to judicial authorities or police agencies for investigations.

The authority in charge of the relevant industry shall impose a fine of not less than sixty thousand New Taiwan dollars (NT$60,000) and not more than six hundred thousand New Taiwan dollars (NT$600,000) on a broadcaster or a television company that is in violation of the reporting prohibition under Paragraph 1 of Article 14 of this Act, and shall also require the said broadcaster or the said television company to correct the said misconduct(s) within a period designated by the said authority; provided that, if the said broadcaster or the said television company fails to correct the said misconduct(s) within the abovementioned designated period, the said authority may impose fines on the said broadcaster or the said television company consecutively per violation.
The authority in charge of the relevant industry shall impose a fine of not less than sixty thousand New Taiwan dollars (NT$60,000) and not more than six hundred thousand New Taiwan dollars (NT$600,000) on the person(s) in charge of an entity or an organization of any publicity materials, publications, Internet sources, or any other types of media, other than those mentioned in the preceding Paragraph, that is in violation of the reporting prohibition or the covering prohibition under Paragraph 1 of Article 14 of this Act, and may confiscate any items mentioned in Paragraph 1 of Article 14 of this Act, order the said entity or the said organization to remoe, take down, or adopt any other necessary measures for, the information in question, within a period designated by the said authority; provided that, if the said entity or the said organization fails to comply with the abovementioend order of the said authority within the abovementioned designated period, the said authority may impose fines on the person(s) in charge of the said entity or the said organization consecutively penalties per violation until the said entity or the said organization fully complies with the abovementioned order of the said authority.
Any person who breaches the confidentiality obligation(s) prescribed in Paragraph 2 of Article 14 of this Act shall be subject to a fine of not less than sixty thousand New Taiwan dollars (NT$60,000) and not more than six hundred thousand New Taiwan dollars (NT$600,000).
Any person who violates, without justification, Paragraph 4 of Article 14 of this Act (which prohibits the revelation to the public or disclosure of information) shall be subject to a fine of not less than twenty thousand New Taiwan dollars (NT$20,000) and not more than one hundred thousand New Taiwan dollars (NT$100,000).
If there is no person in charge of publicity material, a publication, Internet source, or any other type of media, or if the person in charge (of the said publicity material, the said publication, the said Internet source, or the said other type of media) is not in a position to supervise the responsible perpetrator (of the said misconduct(s)), the fine prescribed in Paragraph 2 of this Article shall be imposed on the responsible perpetrator.

Any person who fails to receive the parental education and counseling specified in Article 29 or refuses to complete the specified hours shall be subject to a fine of not less than NT$3,000 and not more than NT$15,000. Consecutive punishments may be imposed.
If a child or youth fails to receive the counseling, intervention, and follow-up specified in Paragraph 1 of Article 23 and Article 30 because a parent, the guardian, or another person who actually looks after the child or youth does not fulfill the responsibilities of supervision and cooperation, a fine of not less than NT$1,200 and not more than NT$6,000 shall be imposed.

In the event that a provider of promotional materials, publications, broadcast services, television services, the Internet sources, or other media distributes, sends, publishes, or posts messages that are deemed to be sufficient to seduce, arrange, suggest, or cause a child or youth to be subjected to the conditions set forth in Subparagraphs 1 to 3, Paragraph 1 of Article 2, the authority in charge of the relevant industries shall impose a fine of not less than NT$50,000 and not more than NT$600,000.
The authority in charge of the relevant industries shall issue a press release and disclose the media that have violated the provisions of the preceding paragraph.
If the provider of the Internet sources or other media as set forth in the first paragraph has exercised due diligence to prevent any person from distributing, sending, publishing, or posting messages that may cause a child or youth to be subjected to the conditions set forth in Subparagraphs 1 to 3, Paragraph 1 of Article 2, the punishment may be reduced or remitted after the child and youth welfare organizations, scholars, and experts invited by the authority in charge of the relevant industries have deliberated on the case and granted approval.

The competent authority of the responsible special municipality or city (county) shall provide an offender who is convicted guilty, by a final judgment, of or who is placed on deferred prosecution for (committing) any offenses prescribed in Paragraph 2 of Article 31, Paragraph 1 of Article 36, Paragraph 1 of Article 38, Paragraph 1 or Paragraph 3 of Article 39, or Article 44 of this Act, with counseling education for a period of not less than four (4) hours and not more than fifty (50) hours.
The competent authority of the responsible special municipality or city (county) may coordinate the provision of the aforesaid counseling education to an offender with the responsible correctional facility (or facilities) when the said offender is serving his sentence. Correctional facilities shall offer venues and necessary assistance.
An offender who refuses, without justification, to take the counseling education referred to in Paragraph 1 of this Article or Paragraph 2 of Article 39 of this Act, or to complete the hours required for taking the said counseling education, shall be subject to a fine of not less than six thousand New Taiwan dollars (NT$6,000) and not more than thirty thousand New Taiwan dollars (NT$30,000), and may be fined consecutively per violation.

If more severe penal provisions are provided by another regulation for an offense that violates this Act, such provisions shall prevail.
The provisions of this Act shall apply mutatis mutandis to the investigations or trials carried out by a military tribunal in regard to an offense committed by a member of the armed forces in active service.

A national of the Republic of China who commits any of the crimes prescribed in this Act outside the territory of the Republic of China shall be punished in accordance with this Act, regardless of whether the conduct of the said national is punishable under the law of the jurisdiction where the said conduct took place.

Regulations governing the subjects, carrying out, subject matters, and other compliance matters of the counseling education referred to in Paragraph 1 of Article 39, and Paragraph 1 of Article 51 of this Act, shall be formulated by the central competent authority after consulting the competent authority for the administration of legal affairs and law enforcement.

The pre-amended Article 39 or the pre-amended Article 44 of this Act (before the amendment to this Act on January 10, 2023) shall apply to a person who possessed, without justification, any sexually explicit electromagnetic recordings of a child or a youth, or who paid consideration for watching a child or a youth engaging in sexual intercourse or lewd acts, (either of which was conducted) before the amended Articles 39 and 44 of this Act came into effect, but is punished (for his or her crime(s)) after the amended Articles 39 and 44 of this Act came into effect.

The enforcement rules of this Act shall be enacted by the central competent authority.

The effective date of this Act shall be determined by the Executive Yuan.
Articles of this Act amended on January 10, 2023, shall become effective on the date of promulgation (of the said amendment to this Act), except for Article 22, for which the effective date shall be determined by the Executive Yuan.