Regulations for Reporting, Differential Processing and Investigating Cases of Children and Youth Protection Article 16
Competent authorities of the municipal or county (city) government where the children and youth’s domiciles are located shall be in charge of reporting cases referred to the emergency conditions specified in Paragraph 1 of Article 2. If children and youth are moving or have been missing, competent authorities of the municipal or county (city) government that accepted the first report shall handle the situation accordingly.Reporting cases other than the preceding cases shall be handled by competent authorities of the municipal or county (city) government that accepts the reports. If reporting cases for children and youth are accepted by more than two competent authorities of the municipal or county (city) government, competent authorities of the municipal or county (city) government in which children and youth’s residences are located shall handle the case accordingly.Reporting cases handled according to the preceding two subparagraphs shall be transferred to competent authorities of the municipal or county (city) government in children and youth’s residence locations for the following treatment or guidance depending on the demands of the cases; children and youth without residences shall be transferred to competent authorities of the municipal or county (city) government in the children and youth’s domiciles.
中文原文 兒童及少年保護通報與分級分類處理及調查辦法第16條
第二條第一項情況緊急之通報案件，由兒童及少年所在地之直轄市、縣（市）主管機關處理；兒童及少年因移動或行蹤不明者，以受理通報在先之直轄市、縣（市）主管機關處理。
前項以外之通報案件，由受理通報之直轄市、縣（市）主管機關處理。
但同一兒童及少年通報案件有二以上直轄市、縣（市）主管機關受理通報者，以兒童及少年住居所在地之直轄市、縣（市）主管機關處理。
通報案件依第一項及前項前段處理後，得視案件需要，移轉由兒童及少年住居所在地之直轄市、縣（市）主管機關為後續處遇或輔導；兒童及少年無住居所者，得移轉由兒童及少年所在地之直轄市、縣（市）主管機關為後續處遇或輔導。
前項以外之通報案件，由受理通報之直轄市、縣（市）主管機關處理。
但同一兒童及少年通報案件有二以上直轄市、縣（市）主管機關受理通報者，以兒童及少年住居所在地之直轄市、縣（市）主管機關處理。
通報案件依第一項及前項前段處理後，得視案件需要，移轉由兒童及少年住居所在地之直轄市、縣（市）主管機關為後續處遇或輔導；兒童及少年無住居所者，得移轉由兒童及少年所在地之直轄市、縣（市）主管機關為後續處遇或輔導。