Regulations for Reporting, Differential Processing and Investigating Cases of Children and Youth Protection Article 2
When medical personnel, social workers, educational personnel, day care personnel, police, judicial personnel, immigration personnel, village officers and any personnel executing the children and youth welfare on duty know one of the below issues relating to children and youth, they shall fill out a report in no less than twenty-four (24) hours and report it to competent authorities of the municipal or county (city) government by internet, facsimile or through other technological telecommunications. In case of emergency, they may report orally or by telephone, and fill out the report within twenty-four (24) hours from the moment of knowing and then submit it to competent authorities of the municipal or county (city) government: 1. Use drugs, illegal controlled medicines or other material to be harmful to physical or mental health. 2. To be waiter/waitress in the places described in Paragraph 1 of Article 47. 3. Behaviour caused by the provisions described in each subparagraph of Paragraph 1 of Article 49. 4. Any issue listed in Article 51. 5. Any issue listed in Paragraph 1 of Article 56. 6. Any other issue harmful to children and youth.The contents the preceding personnel reports shall include reasons for reporting, any issue violating provisions in each subparagraph of Paragraph 1, basic information of the children and youth and any other relevant information.
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2條
醫事人員、社會工作人員、教育人員、保育人員、教保服務人員、警察、司法人員、移民業務人員、戶政人員、村（里）幹事及其他執行兒童及少年福利業務人員，於執行業務時知悉兒童及少年有下列情形之一者，應立即填具通報表，以網際網路、電信傳真或其他科技設備傳送等方式，通報直轄市、縣（市）主管機關，至遲不得逾二十四小時；情況緊急時，得先以言詞、電話通訊方式通報，並於知悉起二十四小時內填具通報表，送直轄市、縣（市）主管機關：
一、施用毒品、非法施用管制藥品或其他有害身心健康之物質。
二、充當本法第四十七條第一項場所之侍應。
三、遭受本法第四十九條第一項各款之行為。
四、有本法第五十一條之情形。
五、有本法第五十六條第一項各款之情形。
六、遭受其他傷害之情形。
前項通報人員通報內容，應包括通報事由、違反前項各款情形、兒童及少年基本資料及其他相關資訊。
一、施用毒品、非法施用管制藥品或其他有害身心健康之物質。
二、充當本法第四十七條第一項場所之侍應。
三、遭受本法第四十九條第一項各款之行為。
四、有本法第五十一條之情形。
五、有本法第五十六條第一項各款之情形。
六、遭受其他傷害之情形。
前項通報人員通報內容，應包括通報事由、違反前項各款情形、兒童及少年基本資料及其他相關資訊。