Act of Commission for Officers and Noncommissioned Officers of the Armed Forces Article 15-1

Where Officers and noncommissioned officers are demoted in accordance with the Armed Forces Punishment Act, the pay scale shall be demoted one rank from the incumbent pay scale rank; where the corresponding pay scale rank of the lower rank is unavailable, the highest pay scale rank of the rank shall apply.
中文原文 陸海空軍軍官士官任官條例第15-1條
軍官、士官依陸海空軍懲罰法規定,受降階懲罰者,其俸級依原任官階換敘次一官階相當俸級;次一官階無相當俸級者,換敘該官階最高俸級。

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