Mutual Legal Assistance in Criminal Matters Act Article 22
Where the requesting party’s request seeks any assistance as referred to in Paragraph 3 through Paragraph 7 of Article 6, or where any other compulsory measure is to be imposed, it is acceptable only when the conduct involved is constitutes a criminal offense as well under the law of ROC (Taiwan).
中文原文 國際刑事司法互助法第22條
請求方請求協助提供第六條第三款至第七款，或其他刑事強制處分事項，以其所涉行為在我國亦構成犯罪者為限。