In order to enhance international mutual legal assistance in criminal matters, to suppress and prevent crimes jointly, and to safeguard human rights and interests, on the basis of mutual respect and equality, this Act is thereby enacted.

To the issues concerning international mutual legal assistance in criminal matters, treaties apply; where there are no such treaties or no applicable provisions in such treaties, this Act shall apply. For the issues to which no provisions of this Act are applicable, the Code of Criminal Procedure and other laws apply.

The Ministry of Justice is the competent authority regarding the matters covered by this Act.

For the purpose of application and interpretation, the terms used in this Act are defined as follows:
(1) International Mutual Legal Assistance in Criminal Matters: Providing or accepting legal assistance between ROC (Taiwan) and foreign governments, foreign institutions or international organizations regarding criminal procedures in connection with investigation, prosecution, adjudication, enforcement or juvenile protection proceedings, except for the matters of extradition, or transfer of sentenced persons between countries or jurisdictions.
(2) Requesting Party: Any foreign government, foreign institution or international organization that files a request for mutual legal assistance in criminal matters with ROC (Taiwan).
(3) Requested Party: Any foreign government, foreign institution or international organization that takes a request for mutual legal assistance in criminal matters from ROC (Taiwan).
(4) Assisting Body: Any prosecutors office or court commissioned, directly or via the Judicial Yuan, by the Ministry of Justice for implementing the incoming mutual legal assistance requests.

Any assistance to be granted in accordance with this Act shall be done on the basis of the principle of reciprocity.

Types of legal assistance that are allowed to request or grant under this Act include:
(1) Obtaining evidence.
(2) Service of document.
(3) Search.
(4) Seizure.
(5) Immobilization of assets.
(6) Implementation of final and irrevocable judgment or order for confiscation of assets or collection of proceeds value relating to a criminal offense.
(7) Restitution of proceeds of crime.
(8) Other types of assistance not contradictory to the law of ROC (Taiwan).