2007 Criminal Commutation Act Article 13
The detention durations and punishments that have been executed prior to commutation are to be converted as or counted towards served commuted sentences. However, if the time served before a commutation judgment reaching the prison has exceeded the full term of punishment after the conversion or 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.The first paragraph, concerning the conversion of detained duration for time served, is also applicable to offenders whose original sentences of life imprisonment have been commuted to fixed-term imprisonment in accordance with the provisions of this Act.
中文原文 中華民國九十六年罪犯減刑條例第13條
減刑前已羈押之日數及已執行之刑期，均折抵或算入減刑後之刑期。
但因折抵或算入而其刑期於減刑裁定達到監獄前已屆滿者，其超過部分不算入之。
減刑前已繳納之罰金金額，算入減刑後之罰金金額。
但其已繳納之金額，超過減刑後之金額者，其超過部分不算入之。
第一項已羈押之日數折抵刑期，於原處無期徒刑之人犯，已依本條例之規定，減為有期徒刑後，亦適用之。
但因折抵或算入而其刑期於減刑裁定達到監獄前已屆滿者，其超過部分不算入之。
減刑前已繳納之罰金金額，算入減刑後之罰金金額。
但其已繳納之金額，超過減刑後之金額者，其超過部分不算入之。
第一項已羈押之日數折抵刑期，於原處無期徒刑之人犯，已依本條例之規定，減為有期徒刑後，亦適用之。