Child and Youth Sexual Exploitation Prevention Act Article 36
Any person who films, produces, or reproduces without justification, any sexual image or video of a child or a youth, or any drawing, audio recording, or any other item of a child or a youth that is sexually relevant and, by objective standards, arouses sexual desire or shame, shall be subject to imprisonment for not less than one (1) year and not more than seven (7) years, or in addition thereto, a fine of more than one hundred thousand New Taiwan dollars (NT$100,000) but less than one million New Taiwan dollars (NT$1,000,000).Any person who, by means of recruitment, inducement, offering shelter, arrangement, assistance, or any other means, causes a child or a youth to be filmed, self-film, produce, or reproduce without justification, any sexual image or video, or any drawing, audio recording, or any other item that is sexually relevant and, by objective standards, arouses sexual desire or shame, shall be subject to imprisonment of not less than three (3) years and not more than ten (10) years, or in addition thereto, a fine of up to three million New Taiwan dollars (NT$3,000,000).Any person who, by means of violence, coercion, drugs, fraud, hypnosis, or any other means against the free will of the child or the youth concerned, causes a child or a youth to be filmed, self-film, produce, or reproduce without justification, any sexual image or video, or any drawing, audio recording, or any other item that is sexually relevant and, by objective standards, arouses sexual desire or shame, shall be subject to imprisonment for not less than seven (7) years, or in addition thereto, a fine of up to five million New Taiwan dollars (NT$5,000,000).Any person who commits any of the offenses prescribed in any of the three preceding Paragraphs with intent to gain profit shall be subject to one-half of the sentence for any such offense.An attempt to commit any of the offenses prescribed in any of the four preceding Paragraphs is punishable.Any attachments, drawings, or items mentioned in any of Paragraphs 1 to 4 of this Article shall be confiscated, regardless of whether any such item belongs to an offender or not.Any tools or equipment used for the filming, production, or reproduction with justification, of any sexual image or video of a child or a youth, or any drawing, audio recording, or any other item of a child or a youth that is sexually relevant and, by objective standards, arouses sexual desire or shame, shall be confiscated, regardless of whether any such tool or equipment belongs to the offender or not. However, the aforesaid confiscation shall not apply if any such tools or equipment belongs to a victim.
中文原文 兒童及少年性剝削防制條例第36條
拍攝、製造、無故重製兒童或少年之性影像、與性相關而客觀上足以引起性慾或羞恥之圖畫、語音或其他物品，處一年以上七年以下有期徒刑，得併科新臺幣十萬元以上一百萬元以下罰金。
招募、引誘、容留、媒介、協助或以他法，使兒童或少年被拍攝、自行拍攝、製造、無故重製性影像、與性相關而客觀上足以引起性慾或羞恥之圖畫、語音或其他物品，處三年以上十年以下有期徒刑，得併科新臺幣三百萬元以下罰金。
以強暴、脅迫、藥劑、詐術、催眠術或其他違反本人意願之方法，使兒童或少年被拍攝、自行拍攝、製造、無故重製性影像、與性相關而客觀上足以引起性慾或羞恥之圖畫、語音或其他物品者，處七年以上有期徒刑，得併科新臺幣五百萬元以下罰金。
意圖營利犯前三項之罪者，依各該條項之規定，加重其刑至二分之一。
前四項之未遂犯罰之。
第一項至第四項之附著物、圖畫及物品，不問屬於犯罪行為人與否，沒收之。
拍攝、製造、無故重製兒童或少年之性影像、與性相關而客觀上足以引起性慾或羞恥之圖畫、語音或其他物品之工具或設備，不問屬於犯罪行為人與否，沒收之。
但屬於被害人者，不在此限。
招募、引誘、容留、媒介、協助或以他法，使兒童或少年被拍攝、自行拍攝、製造、無故重製性影像、與性相關而客觀上足以引起性慾或羞恥之圖畫、語音或其他物品，處三年以上十年以下有期徒刑，得併科新臺幣三百萬元以下罰金。
以強暴、脅迫、藥劑、詐術、催眠術或其他違反本人意願之方法，使兒童或少年被拍攝、自行拍攝、製造、無故重製性影像、與性相關而客觀上足以引起性慾或羞恥之圖畫、語音或其他物品者，處七年以上有期徒刑，得併科新臺幣五百萬元以下罰金。
意圖營利犯前三項之罪者，依各該條項之規定，加重其刑至二分之一。
前四項之未遂犯罰之。
第一項至第四項之附著物、圖畫及物品，不問屬於犯罪行為人與否，沒收之。
拍攝、製造、無故重製兒童或少年之性影像、與性相關而客觀上足以引起性慾或羞恥之圖畫、語音或其他物品之工具或設備，不問屬於犯罪行為人與否，沒收之。
但屬於被害人者，不在此限。