Child and Youth Sexual Exploitation Prevention Act Article 52-1
A national of the Republic of China who commits any of the offenses prescribed in this Act outside the territory of the Republic of China shall be punished in accordance with this Act, regardless of whether the conduct of the said national is punishable under the laws of the jurisdiction where the said conduct took place.
中文原文 兒童及少年性剝削防制條例第52-1條
中華民國人民在中華民國領域外犯本條例所定之罪者，不問犯罪地之法律有無處罰規定，均依本條例處罰。