Regulations for Reporting, Differential Processing and Investigating Cases of Children and Youth Protection Article 4

If children and youth have any condition in Paragraph 1, Article 2, reporters and institutions they are affiliated shall provide children and youth with appropriate protection and care in need before competent authorities of the municipal or county (city) government handle the case; children and youth in need of medical treatment shall be sent to the hospital; If any situation described in Paragraph 1, Article 3 of the Juvenile Delinquency Act occurs, it shall be handled in accordance with the relevant provisions of such Act. In case of any victims, these shall be reported to police authorities. Police authorities shall investigate accordingly and transfer to judicial authorities, as well as notify competent authorities of the municipal or county (city) government.
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4條
兒童及少年有第二條第一項各款情形者,通報人員及其所屬機關(構)於直轄市、縣(市)主管機關處理前,應視需要提供兒童及少年適當保護及照顧;其有接受醫療之必要者,應立即送醫;其有少年事件處理法第三條第一項情形者,應依該法相關規定處理;其有被害情形者,應通報警察機關。
警察機關經查處將案件移送司法機關者,並應通知直轄市、縣(市)主管機關。

English translation for reference only; the Chinese text prevails. Not legal advice.