This Act shall also be applicable to the sentenced persons whose judgment is final before this Act enters into force.

This Act shall apply mutatis mutandis to the transfer among ROC, Mainland Area, Hong Kong and Macao. It is not bound to Article 75 of Act Governing Relations between the People of the Taiwan Area and the Mainland Area and Article 44 of Laws and Regulations Regarding Hong Kong and Macao Affairs.

The enforcement rule of this Act shall be enacted by Executive Yuan and Judicial Yuan.

This Act shall enter into force six months after the date of promulgation.