Sexual Assault Crime Prevention Act Article 12

When the competent authority of a special municipality or county (city) receiving a report described in Paragraph 1 of the preceding Article learns that the actor(s) is (or are) a child (or children) or a teenager (or teenagers), the said competent authority should, pursuant to relevant laws and regulations, refer the said actor(s) to the respective competent authorities for (obtaining) education, psychological therapy or counseling, legal counseling, or other services.
中文原文 性侵害犯罪防治法第12條
直轄市、縣(市)主管機關接獲前條第一項規定之通報後,知悉行為人為兒童或少年者,應依相關法規轉介各該權責機關提供教育、心理諮商或輔導、法律諮詢或其他服務。

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