A conduct is punishable only when expressly so provided by the law at the time of its commission. This also applies to a rehabilitative measure which puts restrictions on personal freedom.

When the law is amended after the commission of an offense, the law in force of its commission shall apply; provided that when the amended law is favorable to the offender, the most favorable law shall apply.
For punishment made as a rehabilitative measure that does not involve confiscation or restrictions on personal freedom, the law in force at the time of judgment shall apply.
When a judgment has been finalized with a punishment or a rehabilitative measure but not yet executed or before the end of execution, and the law is amended to a state with no punishment or rehabilitative measure for the offense, the punishment or the rehabilitative measure shall be remitted.

This Code shall apply to an offense committed within the territory of the Republic of China. An offense committed on board a vessel or aircraft of the Republic of China outside the territory of the Republic of China shall be considered an offense committed within the territory of the Republic of China.

Where either the conduct or the result of an offense takes place within the territory of the Republic of China, the offense shall be considered as committed within the territory of the Republic of China.

This Code shall apply to any of the following offenses outside the territories of the Republic of China:
1. The offense of sedition specified in Article 100.
2. The offense of treason specified in Article 103.
3. The offense of obstructing governmental operation specified in Article 135, 136 or 138.
4. The offenses against public safety specified in Article 185-1 or 185-2.
5. The offenses of counterfeiting currency specified in Article 195 to 199.
6. The offenses of counterfeiting securities specified in Articles 201 to 202.
7. The offenses of forgery specified in Articles 211, 214, 218 or 216, in which only includes using forged official documents as specified in Articles 211, 213 and 214.
8. The drug offenses specified in Chapter 20, except for the offenses of drug abuse or possession of drugs, seeds or application tools or drug.
9. The offenses against personal freedom specified in Articles 296 and 296-1.
10. The offenses of piracy specified in Articles 333 and 334.
11. The offenses of aggravated fraud specified in Articles 339-4.

This Code shall apply to any of the following offenses committed by a public official of the Republic of China outside the territory of the Republic of China：
1. The offenses of malfeasance specified in Articles 121 to 123, 125, 126, 129, 131, 132, or 134.
2. The offense of facilitating escape specified in Article 163.
3. The offenses of forgery specified in Article 213.
4. The offenses of embezzlement specified in Article 336,paragraph 1.

This Code shall apply where any national of Republic of China commits an offense which is not specified in one of the two preceding articles but is punishable for not less than 3 years of imprisonment outside the territory of the Republic of China; unless the offense is not punishable by the law of the place where the offense is committed.

The provisions of the preceding article shall apply mutatis mutandis to an alien who commits an offense outside the territory of the Republic of China against a national of the Republic of China.

An offense is punishable under this Code despite that a finalized judgment has been rendered by a foreign tribunal；where the punishment has been entirely or partly executed in the foreign country, the execution of the punishment in the Republic of China may be entirely or partly remitted.

The term “not less than,” “not more than,” or “within” includes the given figure.
The term “public official” means the following persons:
1. Those who empowered with legal function and power serve an organization of the state or a local autonomous body; and engaged in public affairs in accordance with law.
2. Those who, entrusted by an organ of the state or a local autonomous body, are engaged in the public affairs within the authority of the entrusting organization.
The term “official document” means a document made by a public official in the course of his duty.
The term “serious physical injury” means one of the following listed injuries:
1.Destruction of or seriously damage to the sight of one eye or both eyes.
2.Destruction of or serious damage to the hearing of one ear or both ears.
3.Destruction of or serious damage to the function of speech, taste, or smell.
4.Destruction of or serious damage to the function of one limb or more limbs.
5.Destruction of or serious damage to the function of reproduction.
6.Other serious injury to body or to health that is either impossible or difficult to cure (is either not or unlikely curable).
The term “sexual intercourse” means the following listed sexual acts that are not based on rightful purposes:
1.Insertion of a reproductive organ into the reproductive organ, anus or mouth of another person or an act of making them connected.
2.Insertion of a body part or an object other than a reproductive organ into the reproductive organ or anus of another person or an act of making them connected.
The term “electromagnetic recording” means records for computer processing made through the use of electronic, magnetic, optical or other similar means.
The term “abuse” means any act of abuse or maltreatment of another person in a violent, coercive or inhumane way.
The term “sexual image” means any image or electromagnetic record that has the contents prescribed in any of the following Subparagraphs:
1.Acts prescribed in Subparagraphs 1 or 2 of Paragraph 5.
2.Genitals or private parts of the body that are able to objectively arouse sexual desire or shame.
3.Acts that are able to objectively arouse sexual desire or shame by touching the part prescribed in the preceding paragraph with the body or utensils.
4.Other sex-related acts that are able to objectively arouse sexual desire or shame.

The General Provisions of this Code shall also apply to other laws and to rehabilitative measures that provide criminal punishment and confiscation unless the punishment is otherwise prescribed in these laws and measures.