Child and Youth Sexual Exploitation Prevention Act Article 42
Any person who transports a victim into or out of the Taiwan area with intent to commit any of the offenses prescribed in Articles 32 to 36 or the latter part of Paragraph 1 of Article 37 shall be subject to one-half of the sentence for any such offense in accordance with the respective provision(s).An attempt to commit any of the offenses prescribed in the preceding Paragraph is punishable.