Child and Youth Sexual Exploitation Prevention Act Article 39
Any person who, without justification, pays the consideration for possessing any sexual image or video of a child or a youth shall be subject to imprisonment of more than one (1) year but less 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, without justification, possesses any sexual image or video of a child or a youth shall be subject to imprisonment of not more than three (3) years or detention, or in addition thereto a fine of more than sixty thousand New Taiwan dollars (NT$60,000) but less than six hundred thousand New Taiwan dollars (NT$600,000).Any person who, without justification, possesses any drawings, audio recordings, or any other items of a child or a youth that is sexually relevant and, by objective standards, arouses sexual desire or shame, and is discovered for committing such an offense for the first time, shall be subject to a fine of not less than ten thousand New Taiwan dollars (NT$10,000) and not more than one hundred thousand New Taiwan dollars (NT$100,000), and may also be ordered to take counseling education for a period of not less than two (2) hours and not more than ten (10) hours. Any attachments, drawings, or items shall be confiscated, regardless of whether any such item belongs to the possessor (who possesses any such item) or not.Any person who, without justification, possesses any drawings, audio recordings, or any other items of a child or a youth that is sexually relevant and, by objective standards, arouses sexual desire or shame, and is discovered for committing such an offense for the second time or the subsequent times, shall be subject to a fine of not less than twenty thousand New Taiwan dollars (NT$20,000) and not more than two hundred thousand New Taiwan dollars (NT$200,000).Any discovered attachments, drawings, or items mentioned in any of Paragraphs 1, 2 and 4 of this Article shall be confiscated, regardless of whether any such item belongs to the offender or not.
中文原文 兒童及少年性剝削防制條例第39條
無正當理由支付對價而持有兒童或少年之性影像，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。
無正當理由持有兒童或少年之性影像，處三年以下有期徒刑、拘役，得併科新臺幣六萬元以上六十萬元以下罰金。
無正當理由持有兒童或少年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，第一次被查獲者，處新臺幣一萬元以上十萬元以下罰鍰，並得令其接受二小時以上十小時以下之輔導教育，其附著物、圖畫及物品不問屬於持有人與否，沒入之。
無正當理由持有兒童或少年與性相關而客觀上足以引起性慾或羞恥之圖畫、語音或其他物品第二次以上被查獲者，處新臺幣二萬元以上二十萬元以下罰金。
查獲之第一項、第二項及第四項之附著物、圖畫及物品，不問屬於犯罪行為人與否，沒收之。
無正當理由持有兒童或少年之性影像，處三年以下有期徒刑、拘役，得併科新臺幣六萬元以上六十萬元以下罰金。
無正當理由持有兒童或少年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，第一次被查獲者，處新臺幣一萬元以上十萬元以下罰鍰，並得令其接受二小時以上十小時以下之輔導教育，其附著物、圖畫及物品不問屬於持有人與否，沒入之。
無正當理由持有兒童或少年與性相關而客觀上足以引起性慾或羞恥之圖畫、語音或其他物品第二次以上被查獲者，處新臺幣二萬元以上二十萬元以下罰金。
查獲之第一項、第二項及第四項之附著物、圖畫及物品，不問屬於犯罪行為人與否，沒收之。