Transfer of Sentenced Persons Act Article 13

The same offenses, which the sentence has been imposed on and permitted to be served in ROC pursuant to Paragraph 1, Article 8, shall not be punished again pursuant to the laws of ROC.Recidivism of the Criminal Code of ROC also applies to the same offenses on which the sentence has been imposed by a foreign court, and such sentence is permitted to be executed in ROC pursuant to Paragraph 1, Article 8.
中文原文 跨國移交受刑人法第13條
依第八條第一項規定許可在我國執行之同一行為,不得再依我國法律處斷。
刑法累犯之規定,於前所犯罪在外國法院受裁判,而該裁判依第八條第一項規定許可在我國執行者,亦適用之。

English translation for reference only; the Chinese text prevails. Not legal advice.