Provisions of the Criminal Code shall apply to the following offenses committed in Hong Kong, Macau, or on the vessels or aircraft of Hong Kong or Macau:
(1) Offenses provided in each item of Article 5 of the Criminal Code;
(2) Offenses provided in each item of Article 6 of the Criminal Code committed by civil servants of the Taiwan Area; and
(3) Offenses not provided in items (1) and (2) above, which are committed by persons from the Taiwan Area, or against persons from the Taiwan Area, for which the minimum penalty is imprisonment of three years or longer, unless said offenses are not punishable under Hong Kong or Macau laws.
The Criminal Code shall also apply to offenses provided in each item of Article 5 of the Criminal Code, which are committed by Hong Kong or Macau Residents in foreign areas, or to offenses not stipulated in items (1) and (2) of Paragraph 1 of this Article, which are committed against persons from the Taiwan Area for which the minimum penalty is imprisonment of three years or longer, and which are punishable under the laws of the foreign areas involved.

A case in which a sentence has been reached in Hong Kong or Macau shall nevertheless be pursued in the Taiwan Area in accordance with the laws of the Republic of China. However, should a sentence have been partially or entirely executed in Hong Kong or Macau, the penalty shall accordingly be partially or completely exempted in the Taiwan Area.

Hong Kong or Macau Residents who commit rebellion or treason in places other than the Taiwan Area and report said offenses when applying to enter the Taiwan Area shall be exempted from prosecution and punishment upon being granted permission to enter the Taiwan Area. This also applies to Hong Kong or Macau Residents who are specially approved by the Competent Authority to be exempted from filing such reports when entering the Taiwan Area to attend conferences or activities approved by the central authority.

Hong Kong or Macau Residents and approved or recognized juridical persons shall enjoy the right to file criminal and civil complaints should their rights be infringed in the Taiwan Area.
Unapproved or unrecognized Hong Kong or Macau juridical persons shall enjoy the rights specified in the preceding paragraph to the extent that juridical persons from the Taiwan Area are accorded the same treatment in Hong Kong or Macau.
Laws and regulations promulgated in the Taiwan Area on the right to file criminal and civil complaints of unrecognized foreign juridical persons, organizations, or other institutions shall apply, mutatis mutandis, to Hong Kong or Macau juridical persons, organizations, or other institutions.