Regulations Governing Counseling Education for Offenders of Child and Youth Sexual Exploitation Article 5
In the event that the offender is a foreigner without a valid visitor or residence permit, a person of the Mainland Area, a resident of Hong Kong or Macau, a national without a registered residence in the Taiwan area, the sentence of counseling education thereof shall be given and enforced by the competent authority at the municipality or city/county level that has jurisdiction over the residence of the offender.
中文原文 兒童及少年性剝削行為人輔導教育辦法第5條
行為人為無合法有效停（居）留許可之外國人、大陸地區人民、香港、澳門居民或臺灣地區無戶籍國民者，其輔導教育處分及執行，由居所地之直轄市、縣（市）主管機關為之。