Sentencing shall base on the liability of the offender and take into account all the circumstances, and special attention shall be given to the following items:
1. The motive and purpose of the offense.
2. The stimulation perceived at the moment of committing the offense.
3. The means used for the commission of the offense.
4. The offender’s living condition.
5. The disposition of the offender.
6. The education and intelligence of the offender.
7. Relationship between the offender and the victim.
8. The seriousness of the offender’s obligation violation.
9. The danger or damage caused by the offense.
10. The offender’s attitude after committing the offense.

When imposing a fine, the financial ability of the offender and the proceeds of the crime shall be considered in addition to the provisions of the preceding article. Where the proceeds exceed the maximum fine, the fine may be increased at discretion within the limit of the proceeds.

A punishment may be reduced at discretion if the circumstances of the commission of the offense are so pitiable that even the minimum punishment is considered too severe.

Mitigation of punishment may be made at discretion in accordance with the provisions of the preceding article notwithstanding that an increase or decrease of punishment has been made by law.

When one of the following offenses is slight or committed under pitiable circumstances, the punishment may be remitted if the punishment mitigated in accordance with the provisions of Article 59 is still considered to be too severe:
1.the offenses for which the maximum principal punishment is an imprisonment of not more than three years, or a short-term imprisonment, or a fine; except for those offenses specified in paragraph 1 of Article 132, Article 143, Article 145 and Article 186, and the offense (if against a lineal blood ascendant) specified in paragraph 3 of Article 271.
2. the offenses of larceny as specified in Article 320 or 321.
3. the offenses of embezzlement as specified in Article 335 or paragraph 2 of Article 336.
4. the offenses of fraud as specified in Article 339 or 341.
5. the offenses of breach of trust as specified in Article 342.
6. the offenses of extortion as specified in Article 346.
7. the offenses of receiving stolen property as specified in paragraph 2 of Article 349.

If a person voluntarily turns himself in for an offense not yet discovered, the punishment may be reduced provided that there are special provisions. In such a case, these special provisions shall apply.

A death penalty or life imprisonment shall not be imposed on an offender who is under the age of eighteen or over the age of eighty. If the punishment prescribed for the offense is death or imprisonment for like, the punishment shall be reduced.

A death penalty shall not be increased.
If a death penalty is reduced, the punishment shall be life imprisonment.

A punishment of life imprisonment shall not be increased.
If a punishment of life imprisonment is reduced, the punishment shall be imprisonment for a period of not more than twenty years but not less than fifteen years.

If a punishment of imprisonment, short-term imprisonment, or a fine is reduced, the punishment shall be reduced by an amount up to one half. If there is also a provision for remission of the punishment, the punishment may be reduced by an amount up to two-thirds.

Increase or reduction of a punishment of imprisonment or a fine shall apply to both the prescribed maximum and minimum.

Increase or reduction of a punishment of short-term imprisonment shall apply only to the prescribed maximum.

Increase or reduction of two or more principal punishments shall apply to each of the punishment.

Increase or reduction of two or more punishments shall be done progressively.

If a punishment is to be both increased and reduced, the increase shall precede the reduction.
If there are two or more reductions, reduction in the lesser degree shall precede reduction in the greater degree.

A fractional part of a day or one New Taiwan dollar resulting from an increase or a reduction in punishment shall not be considered.

The provisions concerning the reduction of punishments shall apply mutatis mutandis to discretionary reduction of punishments.