The regulations governing the subjects, carrying out, subject matters, and other compliance matters of the counseling education mentioned in Paragraph 1 of Article 39 and Paragraph 1 of Article 51 of this Act shall be jointly formulated by the competent central authority and the competent authority carrying out regulatory activities relating to legal affairs and law enforcement through the consultation meeting(s) convened by the said competent central authority.

The pre-amended Article 39 or the pre-amended Article 44 of this Act (before the amendment to this Act on January 10, 2023) shall apply to the conduct of a person who, without justification, possessed any sexual image or video of a child or a youth, or who paid consideration to watch a child or a youth engaging in sexual intercourse or lewd acts, either of the foregoing conduct was conducted before the amended Articles 39 and 44 of this Act came into effect, but is punishable after the amended Articles 39 and 44 of this Act came into effect.

The enforcement rules of this Act shall be formulated by the competent central authority.

The effective date of this Act shall be determined by the Executive Yuan.
Articles of this Act amended on January 10, 2023, shall become effective on the date of promulgation (of the said amendment to this Act), except for Article 22, for which the effective date shall be determined by the Executive Yuan.