1971 Criminal Commutation Act Article 10
Execution terms served before commutation is enforced shall be counted towards commuted terms. However, if the time served before a commutation judgment reaching the prison has exceeded the full term of punishment after the 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.
中文原文 中華民國六十年罪犯減刑條例第10條
減刑前已執行之刑期，算入減刑後之刑期。
但因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。
但因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。