Criminal Code of the Armed Forces Article 4

The Code shall apply to an offence committed by a soldier beyond the territory of the Republic of China, and an offence in Article 2 committed in wartime by a soldier who is not in active service are as well.
中文原文 陸海空軍刑法第4條
現役軍人在中華民國領域外犯本法之罪者,仍適用本法;非現役軍人於戰時在中華民國領域外犯第二條之罪者,亦同。

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