Passport Act Article 33
If the acts described in Articles 29 to 32 are committed outside R.O.C（Taiwan) territory, they shall be punished in accordance with this Act regardless of whether the law where the acts are committed stipulate related punishment.
中文原文 護照條例第33條
在我國領域外犯第二十九條至前條之罪者，不問犯罪地之法律有無處罰規定，均依本條例處罰。