Child and Youth Sexual Exploitation Prevention Act Article 31
Any person who engages in sexual intercourse or lewd acts with a minor under the age of sixteen (16) in exchange for consideration shall be subject to the punishment prescribed under the Criminal Code.Any person aged eighteen (18) or older who engages in sexual intercourse or lewd acts with a minor over the age of sixteen (16) but under the age of eighteen (18) in exchange for consideration shall be subject to imprisonment of not more than three (3) years or detention, or in lieu thereof or in addition thereto a fine of not more than one hundred thousand New Taiwan dollars (NT$100,000).
中文原文 兒童及少年性剝削防制條例第31條
與未滿十六歲之人為有對價之性交或猥褻行為者，依刑法之規定處罰之。
十八歲以上之人與十六歲以上未滿十八歲之人為有對價之性交或猥褻行為者，處三年以下有期徒刑、拘役或新臺幣十萬元以下罰金。
十八歲以上之人與十六歲以上未滿十八歲之人為有對價之性交或猥褻行為者，處三年以下有期徒刑、拘役或新臺幣十萬元以下罰金。