This Act is enacted to commemorate the 60th year founding anniversary of the Republic of China and to give convicted offenders the opportunity to reform and correct their behavior.

Offenders who were convicted prior to August 16, 1971 shall have sentences reduced. However, this Act is not applicable to offenders of the following offenses:
1. The offenses as stipulated in Article 2 to Article 7 of the Act Governing the Punishment of Rebellion.
2. The offenses as stipulated in Article 4 to Article 8, and Article 13 to Article 16 of the Anti-Corruption Act During the Period of Suppressing Communist Rebellion.
3. The offenses as stipulated in Article 5 to Article 9, Article 14, and Article 15 of the Narcotics Elimination Act During the Period of Suppressing Communist Rebellion.
4. The offenses as stipulated in Article 1 to Article 3 of the Penal Act of Offenses Against National Currency.
5. Banditry, or gang robbery.
6. The offenses as stipulated in Article 271, Paragraph 1 and Article 272, Paragraph 1 and Article 223 of the Criminal Code.
7. The offenses as stipulated in Article 63 to Article 67 of Criminal Code of the Armed Forces.

Offenders that deserve commutation pursuant to the preceding Article and have final judgment rendered, but have not been enforced, or are in the process of enforcement shall be commuted in accordance with the following provisions:
(1) Death penalty is commuted to life imprisonment.
(2) Life imprisonment is commuted to 10 years of fixed-term imprisonment.
(3) Fixed-term imprisonment, detention or fine shall have 1/2 of the sentence commuted or amount reduced.
Offenders who are on suspended sentence or parole should also receive commuted sentences in accordance with the preceding paragraph.

Commutable cases, pursuant to the provisions of this Act, that have yet to be ruled on for a final judgment are covered by the provisions of the first Paragraph of the preceding Article when entering a judgment.

Punishments for commutable offenses, whose punishment includes deprivation of civil rights, shall be resentenced in accordance with the commutation terms of the principal punishment.

This Act is not applicable to those receiving Rehabilitative Education.

Commutable cases, pursuant to the provisions of Article 3, shall have petitions submitted to the court, or military court most recently adjudicating the case by the prosecutor, the military prosecutor, or the offender receiving commutation for judgment.

Punishments for multiple offenses that have final judgment for commutation and with execution terms yet to be determined shall be commuted respectively pursuant to the provisions of Article 3 and Article 4 of this Act, then apply Article 51 of the Criminal Code for the appropriate execution terms.
Punishments for multiple offenses that have final judgment for commutation and have execution terms determined shall be re-determined for appropriate execution terms in accordance with the preceding paragraph. The remainder of the punishments for offenses that deserve commutation, as stipulated in Article 54 of the Criminal Code shall be determined in the same way.

Punishments for multiple offenses that have final judgment for commutation and non-commutation shall have sentences determined pursuant to the provisions of Article 3, Article 4, and the preceding Article of this Act for the offenses that deserve commutation, then, together with the non-commuted sentences, have Article 51 of the Criminal Code applied for determining applicable execution terms.

Execution terms served before commutation is enforced shall be counted towards commuted terms. However, if the time served before a commutation judgment reaching the prison has exceeded the full term of punishment after the calculation, the exceeding portion shall not be credited.
The dollar amount paid for the fine prior to commutation shall be counted towards the fine amount due after commutation. However, if the dollar amount paid for the fine is higher than the commuted fine, the amount in excess shall not be credited.

This Act shall become effective as of October 10, 1971.