Criminal Code of the Republic of China Article 204
This English translation was last updated on 2025-08-01, but the Chinese text was amended on 2026-07-22. Later amendments may not be reflected in the translation — please refer to the Chinese text.
A person who manufactures, delivers, or receives an instrument, material or electromagnetic instrument with the intention to counterfeit or alter a valuable security or postal or revenue stamp, credit card, bank card, value-deposit card or any other electromagnetic instrument used for closing a bill, withdrawing money, transferring money, or paying money shall be sentenced to imprisonment for not more than two years; in addition thereto, a fine of not more than fifteen thousand dollars may be imposed.A person who taking the opportunity of his occupation commits the offense specified in the preceding paragraph shall be subject to punishment by increasing up to one half.
中文原文 中華民國刑法第204條
意圖供偽造、變造有價證券、郵票、印花稅票、信用卡、金融卡、儲值卡或其他相類作為簽帳、提款、轉帳或支付工具之電磁紀錄物之用，而製造、交付或收受各項器械、原料、或電磁紀錄者，處二年以下有期徒刑，得併科一萬五千元以下罰金。
從事業務之人利用職務上機會犯前項之罪者，加重其刑至二分之一。
從事業務之人利用職務上機會犯前項之罪者，加重其刑至二分之一。