Transfer of Sentenced Persons Act Article 21
The sentence which has not been served in ROC shall be considered served, after the sentenced persons have been repatriated and fully served the sentence in the Transferring States.
中文原文 跨國移交受刑人法第21條
受刑人經我國遣送至移交國執行完畢者，其在我國未執行之徒刑，以已執行論。