This Act is enacted to protect children and youths from all forms of sexual exploitation and safeguard the sound development of the physical and mental health of children and youths.

Sexual exploitation of a child or a youth mentioned herein refers to any of the following conducts:
1.causing a child or a youth to engage in any sexual intercourse or lewd acts in exchange for consideration;
2.taking advantage of a child or a youth by engaging the said child or the said youth in any sexual intercourse or lewd acts for others to watch;
3.filming, producing, distributing, broadcasting, delivering, publicly displaying, or selling any sexual image or video of a child or a youth, or any drawing, audio recording, or any other item of a child or a youth that is sexually relevant and, by objective standards, arouses sexual desire or shame; or
4.causing a child or a youth to act as a host or a hostess in a bar or a club or engage in any acts associated with any escort companion services, singing companion services or dancing companion services involving any sexual activity, or any other similar acts.
A victim mentioned herein refers to a child or a youth who is, or who is suspected of being, sexually exploited.

A competent authority mentioned herein refers to the Ministry of Health and Welfare at the central government level, the municipal governments at the special municipality level, and the city (county) governments at the city (county) level. The competent authorities shall set up a separate budget and appoint dedicated personnel to perform work tasks on the prevention of sexual exploitation against children or youths.
A competent regulatory authority carrying out regulatory activities relating to interior affairs, legal affairs and law enforcement, education-related affairs, national defense, cultural affairs, economic affairs, labor affairs, affairs in connection with transportation and communications operations and enterprises, or affairs in connection with telecommunications and broadcasting services, shall make utmost efforts to help with and carry out educational campaigns (for the prevention of sexual exploitation against children or youths) when any duties or responsibilities of the said competent regulatory authority involves any work task on the prevention of sexual exploitation against a child or a youth.
A competent authority and other relevant authorities mentioned in the preceding Paragraph shall, through the consultation meeting(s) convened by the said competent authority, jointly report on and review the performance and outcomes of work tasks such as educational campaigns, rescue and protection (of victims), punishments for offenders, placement (of victims), and services (to victims), on a regular basis.
A competent authority shall invite relevant scholars or experts, representatives of relevant private institutions or organizations, and representatives of the competent regulatory authorities (to the consultation meeting(s) convened by the said competent authority) to coordinate with each other on, study, review, consult together about, and promote and implement the policies on the prevention of sexual exploitation against a child or a youth.
The number of scholars, experts, and representatives of relevant private institutions or organizations mentioned in the preceding Paragraph shall not be less than half (of the attendees attending a consultation meeting mentioned in the preceding Paragraph), and the number of either gender of the attendees attending a consultation meeting mentioned in the preceding Paragraph shall not be less than one third (of the attendees attending the said consultation meeting).

Schools at the secondary and lower levels shall organize educational courses or campaigns on the prevention of sexual exploitation against a child or a youth each academic year.
An educational course or campaign on the prevention of sexual exploitation against a child or a youth mentioned in the preceding Paragraph shall include all of the following:
1.campaigns against sex as the subject of transactions;
2.awareness of the crimes of sexual exploitation;
3.situations where one may be subjected to sexual exploitation;
4.knowledge of online safety and proper use of the Internet; and
5.other matters related to the prevention of sexual exploitation.