Punishments are divided into principal and accessory punishments.

Principal punishments are of the following kinds:
1. Death (penalty)
2. Life imprisonment
3. Imprisonment of more than two months and less than fifteen years. If punishment is reduced or increased, such period may be reduced to less than two months or increased to twenty years.
4. Short-term imprisonment of more than one day but less than 60 days. If the punishment is increased, the period may be increased to one hundred and twenty days.
5. Fine of more than one thousand NTD counted by the hundred yuan.

(Deleted)

The degree of severity of the kinds of principal punishment shall be prescribed according to the provisions of Article 33.
Among the punishments of the same kind, the maximum period or the highest amount shall be considered as the most severe. If the maximum periods or amounts are same, the second kind of punishment shall be considered, in which the minimum period or amount shall be the most severe.
If the principal punishment is used as the standard of severity, the provisions of the two previous paragraphs shall be followed. If the principal punishments are same, the standard of severity shall be determined by taking into consideration of the following items:
1. In case of the co-existence of selective and non-selective principal punishments, the non-selective principal punishment shall be considered to be severe.
2. In case of co-existence of punishment of imprisonment in addition thereto a fine and punishment of imprisonment without the addition thereto a fine, the former is considered to be severe.
3. In case that both principal punishments have selective choices or are non-selective, the secondary highest punishment shall be used for determination in accordance with the provisions of the two previous paragraphs

Ancillary punishment refers to the deprivation of citizen’s rights.
Deprivation of citizen’s rights means deprivation of the following qualifications:
1. Qualifications for being a public official
2. Qualification for becoming a candidate for public office

A sentence of death or life imprisonment shall include deprivation of citizen’s rights for life.
A sentence to imprisonment for not less than one year shall include deprivation of citizen’s rights for not less than one year but not more than ten years if the nature of offense makes it necessary to deprive the offender of his citizen’s rights.
Deprivation of citizen’s rights shall be pronounced at the time of judgment.
Deprivation of citizen’s rights shall become effective from the time of final judgment.
The period of deprivation of citizen’s right pursuant to paragraph 2 of this article shall be calculated from the day of the completion of the execution or the remission of the principal punishment. If a probation is pronounced at the same time, the period shall be calculated from the day of final judgment.

The period of ancillary punishment starts from the date judgment is finalized.
Although the judgment is finalized, the number of days of detention not yet served shall not be included in the period of ancillary punishment.

Each day an offender is detained prior to the judgment shall be counted as a day of serving imprisonment or short-term imprisonment, or a converted fine determined according to paragraph 6 of Article 42.
Where the days of detention cannot be deducted according to the preceding paragraph, each detained day may be counted as a day of restriction on personal freedom if he is sentenced to a rehabilitative measure.