Social Order Maintenance Act Article 8

The following people’s behaviors shall not be punishable:1. A person under the age of 14.2. A mentally incompetent person.If a person under the age of 14 commits an offense against this Act, his legal representative or equivalent may be entrusted to enforce discipline. When there is no one available to enforce discipline, they shall be sent to youth or child welfare institutions.When a mentally incompetent person commits an offense against this Act, their guardians may be entrusted to exercise adequate supervision. If there is no one available to exercise the requested supervision or supervision is impossible, they shall be sent to mental institutions for supervision or therapy.
中文原文 社會秩序維護法第8條
左列各款之人之行為,不罰:
一、未滿十四歲人。
二、心神喪失人。
未滿十四歲人有違反本法之行為者,得責由其法定代理人或其他相當之人加以管教;無人管教時,得送交少年或兒童福利機構收容。
心神喪失人有違反本法之行為者,得責由其監護人加以監護;無人監護或不能監護時,得送交療養處所監護或治療。

English translation for reference only; the Chinese text prevails. Not legal advice.