Enforcement Rules of the Child and Youth Sexual Exploitation Prevention Act Article 3
The competent authorities of special municipalities and counties (cities) as defined in this Act shall be the competent authorities of special municipalities and counties (cities) responsible for receiving reports. However, in any of the following circumstances, the responsible authority shall be determined as follows:1. When there are two or more competent authorities of special municipalities and counties (cities) handling cases involving the same victim's report: The competent authority at the special municipality or county (city) level where the victim resides.2. In cases where the victim requires immediate rescue, medical treatment, forensic examination, evidence collection, accompaniment for questioning (interrogation), or assessment for protective placement in emergency situations: The competent authority at the special municipality or county (city) level where the victim is located.3. For the arrangements, medical care, and related expenses for the victim: The competent authority at the special municipality or county (city) level where the victim's domicile is registered.Upon consultation and based on the specific needs of individual cases, the competent authorities at the special municipality or county (city) level responsible for receiving reports may, if necessary, transfer the subsequent handling of the case to the competent authorities at the special municipality or county (city) level where the victim's legal representative resides.
中文原文 兒童及少年性剝削防制條例施行細則第3條
本條例所定直轄市、縣（市）主管機關，為受理通報之直轄市、縣（市）主管機關。
但有下列情形之一者，從其規定：
一、同一被害人通報案件有二以上直轄市、縣（市）主管機關受理：被害人居所地之直轄市、縣（市）主管機關。
二、被害人有立即救援、就醫診療、驗傷、取得證據、陪同詢（訊）問、評估保護安置之緊急情形：被害人所在地之直轄市、縣（市）主管機關。
三、被害人安置、醫療及相關費用之支付：被害人戶籍地之直轄市、縣（市）主管機關。
受理通報之直轄市、縣（市）主管機關得因案件個案需要，經協商後移轉由被害人之法定代理人居所地之直轄市、縣（市）主管機關為後續處置。
但有下列情形之一者，從其規定：
一、同一被害人通報案件有二以上直轄市、縣（市）主管機關受理：被害人居所地之直轄市、縣（市）主管機關。
二、被害人有立即救援、就醫診療、驗傷、取得證據、陪同詢（訊）問、評估保護安置之緊急情形：被害人所在地之直轄市、縣（市）主管機關。
三、被害人安置、醫療及相關費用之支付：被害人戶籍地之直轄市、縣（市）主管機關。
受理通報之直轄市、縣（市）主管機關得因案件個案需要，經協商後移轉由被害人之法定代理人居所地之直轄市、縣（市）主管機關為後續處置。