The competent central authority carrying out regulatory activities relating to legal affairs and law enforcement and the competent central authority carrying out regulatory activities relating to interior affairs shall appoint respective dedicated subsidiary agencies to direct and superintend the local district prosecutors offices and the local police departments in the investigation of crimes defined in this Act. The local district prosecutors offices and the local police departments shall appoint dedicated personnel who have received professional training to handle cases (involving the sexual exploitation of a child or a youth) where this Act applies.

In order to protect children and youths from sexual exploitation, the competent authorities at the special municipality or city (county) level shall offer a runaway child or a runaway youth (a child or a youth who left his or her family) emergency shelter, counseling, care, contact, and other necessary services.

Medical personnel, social workers, educational personnel, caregivers, migration management personnel, employees of immigration service agencies, household registration personnel, village officers, police personnel, judicial personnel, employees of tourism businesses, employees of electronic game arcade businesses, employees of computer entertainment businesses, employment service personnel, personnel of condominium management services, and other personnel responsible for the welfare affairs of children or youths who learn of a victim during the performance of their statutory duties or work shall immediately, no later than twenty-four (24) hours following their learning of the said victim, report the said victim to the competent authority at the special municipality or city (county) level.
The personnel mentioned in the preceding Paragraph who learn of a criminal suspect (as defined in Chapter IV) during the performance of their statutory duties or work shall immediately, no later than twenty-four (24) hours following their learning of the said suspect, report the said suspect to the authorities or personnel prescribed in Article 5.
Any individual who learns of a victim or a criminal suspect defined in Chapter IV may report the said victim or the said suspect to the competent authority at the special municipality or city (county) level, or the authorities or personnel prescribed in Article 5.
The personally identifiable information of a reporter mentioned in the three preceding Paragraphs shall be kept confidential.
When the competent authority at the special municipality or city (county) level receiving a report described in Paragraph 1 of this Article learns that an offender is a child or a youth, the said competent authority should refer the said offender, in accordance with relevant laws and regulations, to the respective responsible authorities, which will offer education, psychological therapy or counseling, legal counseling, or other services to the said offender.

An internet platform provider, an internet application service provider, or an internet access service provider, who learns of any matters suspected to be any of the offenses prescribed in Chapter IV from any internet content protection agencies, competent authorities, police agencies, or other agencies, shall first proactively restrict the browsing of, or remove, the webpage(s) information (materials or content) related to any of the offenses prescribed in Chapter IV.
The offending webpage(s) information (materials or content) mentioned in the preceding Paragraph, as well as the personal data and internet usage records of a suspect, shall be retained (by the responsible internet platform provider(s), the responsible internet application service provider(s), or the responsible internet access service provider(s) mentioned in the preceding Paragraph) for one hundred eighty (180) days and shall be provided to judicial authorities and police agencies for investigations.
The competent authority at the special municipality or city (county) level may assist a victim in submitting a request to the responsible prosecutor during the investigation, or to the competent court during the trial, to reproduce (any of) the confiscated sexual image(s) or video(s) of the said victim. An internet platform provider, an internet application service provider, or an internet access service provider mentioned in Paragraph 1 of this Article shall, upon notification by the competent authority at the special municipality or city (county) level, compare, remove, or take down the sexual image(s) or video(s) of a victim insofar as technically feasible.

In the event of an interrogation (or questioning) of a victim during an inquiry, an investigation, or a trial, police and judicial personnel shall notify the competent authority at the special municipality or city (county) level of the need to assign a social worker to be present to accompany the said victim and shall allow such accompanying social worker to state his or her opinion.
If a victim has been legally questioned during the aforesaid investigation or trial, and the said victim’s statement is clear enough without requiring any further questioning, the said victim shall not be summoned again.

When a victim is being interrogated (or questioned) or examined during an investigation or a trial, a guardian, a lineal relative by blood or a collateral relative by blood within the third degree of kinship, the spouse, a parent, a family member, a physician, a psychologist, a counselor, or a social worker of the said victim may be present to accompany the said victim and state his or her opinion. The same rule shall apply to an inquiry (conducted) by judicial police officers or judicial police.
The preceding Paragraph does not apply when a person eligible to be present to accompany a victim is a suspect or a defendant of a crime prescribed in this Act.

In addition to the protection provided pursuant to this Act, Articles 4 to 14, Paragraph 2 of Article 15, Article 20, and Article 21 of the Witness Protection Act may, when the responsible prosecutor or the presiding judge considers it necessary, apply to a witness, a victim, a reporter, an informant, or a complainant of a case involving sexual exploitation.

When questioning a child or a youth during an investigation or a trial, the responsible prosecutor or the presiding judge shall attend to the personal safety of the said child or the said youth and institute an environment and measures to secure the safety of the said child or the said youth. The responsible prosecutor or the presiding judge shall adopt proper isolation procedures if necessary. Moreover, the responsible prosecutor or the presiding judge may, upon application or sua sponte, conduct the questioning of a child or a youth outside the court.
The preceding Paragraph shall apply to an inquiry (conducted) by judicial police officers or judicial police.

A statement made by a child or a youth during an investigation (conducted) by a prosecutor investigator, a judicial police officer, or a judicial police, which has been especially proven credible, and which is essential to prove the facts of a criminal offense, may be admitted as evidence, despite any of the following conditions occurs to the said child or the said youth during a trial:
1.the said child or the said youth is unable to make a statement due to physical or psychological trauma;
2.when appearing before the court, the said child or the said youth, due to physical or psychological stress, is unable to make a complete statement or refuses to make a statement during questioning or examination; or
3.the said child or the said youth cannot be summoned or fails to appear after being summoned because the said child or the said youth is not in the Taiwan area or the whereabouts of the said child or the said youth is unknown.

No publicity material, publication, broadcasting services, television services, internet sources, or any other types of media may report or cover the name, date of birth, residential address, school, or any other personally identifiable information of a victim.
Unless the law provides otherwise, one shall keep confidential any personally identifiable information of a victim known to him or in his possession by reason of his office or employment.
Documents made known to the public by administrative agencies or judicial agencies may not reveal any personally identifiable information about a victim. However, this restriction shall not apply if the law provides otherwise.
Any person other than those mentioned in the three preceding Paragraphs may not, through the media or any other means, reveal to the public or disclose the name of or any other personally identifiable information of a victim.