Criminal Code of the Republic of China Article 342
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 manages the affairs of another for purpose to take an illegal benefit for himself or for a third person or to harm the interests of his principal and who acts contrary to his duties and thereby causes loss to the property or other interest of the principal will be sentenced to imprisonment for not more than five years or short-term imprisonment; in lieu thereof, or in addition there to, a fine of not more than five hundred thousand yuan may be imposed.An attempt to commit an offense specified in the preceding paragraph is punishable.
中文原文 中華民國刑法第342條
為他人處理事務，意圖為自己或第三人不法之利益，或損害本人之利益，而為違背其任務之行為，致生損害於本人之財產或其他利益者，處五年以下有期徒刑、拘役或科或併科五十萬元以下罰金。
前項之未遂犯罰之。
前項之未遂犯罰之。