This Act is enacted to protect children and youths from all forms of sexual exploitation and safeguard the sound development of the physical and mental health of children and youths.

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 consideration;
2. taking advantage of a child or a youth by engaging the said child or the said youth in any sexual intercourse or lewd acts for others to watch;
3. filming, producing, reproducing, possessing, distributing, broadcasting, delivering, publicly displaying, selling, or paying the consideration for watching, any sexual images or videos of a child or a youth, or any drawing, audio recording, or any other item 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 involving any sexual activity, or 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” as used in the Act means, at central government level, the Ministry of Health and Welfare; at the special municipality level, the city government; at county (city) level, the county (city) government. The competent authorities shall set up a separate budget and appoint dedicated personnel to perform work tasks on the prevention of sexual exploitation against children or youths.
The duties and responsibilities of the competent authorities and the competent regulatory authorities specified in the Act are as follows:
1. Competent authorities: Planning, promotion and supervision of the child and youth sexual exploitation prevention policies, and other related matters; protection and assistance to victims, administrative sanctions, counseling education for offenders, regular publication of the statistics related to child and youth sexual exploitation, and other relevant matters.
2. The competent authority for the administration of health affairs: medical examinations and collection of evidence for victims, and physical and psychological treatment for offenders, and other relevant matters.
3. The competent authority for the administration of education-related affairs: sexual exploitation prevention education at every school level (including the preschool level), protection of the right to education of victims, transition schools and other relevant matters;
4. The competent authority for the administration of labor affairs: vocational training and employment services for victims, and other relevant matters;
5. The competent authority for the administration of police administrative affairs: prevention and investigation against, and compilation of statistics related to, child and youth sexual exploitation crimes; registration and reporting of, and visit to, offenders, access to records of offenders, and other relevant matters;
6. The competent authority for the administration of legal affairs and law enforcement: investigation against child and youth sexual exploitation crimes, corrective measures, and other relevant matters;
7. The competent authority for the administration of immigration affairs: assistance to victims who are nationals without registered permanent residence in the Taiwan Area, foreign nationals, stateless persons, people of the Mainland China Area, or residents of Hong Kong or Macao, that have overdue stay or residence in the Taiwan Area as a result of child and youth sexual exploitation, in protecting their rights and interests to stay or reside in Taiwan, as well as their follow-up repatriation; and assistance in the follow-up deportation and other relevant matters of offenders who are nationals without registered permanent residence in the Taiwan Area, foreign nationals, people of the Mainland China Area, or residents of Hong Kong or Macao;
8. The competent authority for the administration of cultural affairs: handling of publications in violation of the Act and other relevant matters;
9. The competent authority for the regulation of telecommunications and broadcasting services: handling any violation of the Act by any broadcaster, any television (company), or any other media regulated and supervised by the competent authorities in accordance with the law, and other relevant matters;
10. The competent authority for the administration of digital development affairs: technical supports for prevention of crimes against sexual images or videos of a child or a youth.
11. The competent authority for the administration of economic affairs: handling of business places of particular industries in violation of the Act and other relevant matters;
12. The competent authority for the administration of household registration: provision of personal identification data and household registration records of victims, and other relevant matters; and
13. Any other child and youth sexual exploitation and sexual images or videos prevention measures shall be handled by competent regulatory authorities ex officio.
A competent authority and other relevant authorities mentioned in the preceding Paragraph shall jointly publish and review the performance and outcomes of tasks, such as education, promotion, rescue and protection (of victims), punishments for offenders, placement (of victims), and services (to victims), on a regular basis.
A competent authority shall invite relevant scholars or experts, representatives of relevant private institutions or organizations, and representatives of the competent regulatory authorities (to the consultation meeting(s) convened by the said competent authority) to coordinate with each other on, study, review, consult together about, and promote and implement the policies on the prevention of sexual exploitation against a child or a youth. The number of such scholars, experts, and representatives of relevant private institutions or organizations shall not be less than half (of the attendees attending a consultation meeting mentioned in the preceding Paragraph), and the number of either gender of the attendees attending a consultation meeting mentioned in the preceding Paragraph shall not be less than one third (of the attendees attending the said consultation meeting).
In order to help victims with the restrict browsing or removal of sexual images or videos, the central competent authority may, on its own or via a private organization, establish a sexual image/video processing center and delegate dedicated personnel to handle the following matters:
1. Acceptance of the complaint, consultation and inspection against sexual images or videos.
2. Notification to the internet platform provider, internet application service provider or internet access service provider (hereinafter referred to as the internet service providers collectively) to restrict the browsing of, or remove, the sexual images or videos of a child or a youth.
3. Other sexual images or videos prevention matters.
The central competent authority may apply the technology to patrol and investigate any activities suspected of involving crimes against sexual images or videos of a child or a youth on the internet voluntarily. A competent authority for the administration of digital development affairs shall provide related technical assistance pursuant to laws.
The internet service providers shall not evade, obstruct or refuse the patrol and investigation referred to in the preceding paragraph.

Schools at the secondary and lower levels shall organize educational courses or campaigns on the prevention of sexual exploitation against a child or a youth for at least two hours each semester.
An educational course on the prevention of the child or youth sexual exploitation against a mentioned in the preceding Paragraph shall include all of the following:
1. campaigns against sex as the subject of transactions;
2. awareness of the crimes of sexual exploitation;
3. situations where one may be subjected to sexual exploitation;
4. knowledge of online safety and proper use of the Internet; and
5. other matters related to the prevention of sexual exploitation.
Schools at various level (including the preschool level) shall implement the child and youth sexual exploitation prevention education and promotion for their faculty and preschool educators.