Agricultural Finance Act Article 41

The punishment of those who commit the offenses described in Articles 39, or 40 but voluntarily surrender after the crime, and at free will turn over all income or assets obtained as a result of the crime, shall be mitigated or waived; the punishment of those persons whose voluntary surrender results in the capture of other principal offenders or joint offenders shall be waived.The punishment of those who commit the offenses described in Articles 39, or 40 but confess during investigation, and at free will turn over all income or assets obtained as a result of the crime, shall be mitigated; the punishment of those persons whose confession results in the capture of other principal offenders or joint offenders shall be mitigated by up to one-half of the prescribed terms.
中文原文 農業金融法第41條
犯第三十九條或前條之罪,於犯罪後自首,如有所得並自動繳交全部所得財物者,減輕或免除其刑;因而查獲其他正犯或共犯者,免除其刑。
犯第三十九條或前條之罪,在偵查中自白,如有所得並自動繳交全部所得財物者,減輕其刑;因而查獲其他正犯或共犯者,減輕或免除其刑。

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