Act Governing Relations with Hong Kong and Macau Article 43

Provisions of the Criminal Code shall apply to the following offenses committed in Hong Kong, Macau, or on the vessels or aircraft of Hong Kong or Macau:(1) Offenses provided in each item of Article 5 of the Criminal Code;(2) Offenses provided in each item of Article 6 of the Criminal Code committed by civil servants of the Taiwan Area; and(3) Offenses not provided in items (1) and (2) above, which are committed by persons from the Taiwan Area, or against persons from the Taiwan Area, for which the minimum penalty is imprisonment of three years or longer, unless said offenses are not punishable under Hong Kong or Macau laws.The Criminal Code shall also apply to offenses provided in each item of Article 5 of the Criminal Code, which are committed by Hong Kong or Macau Residents in foreign areas, or to offenses not stipulated in items (1) and (2) of Paragraph 1 of this Article, which are committed against persons from the Taiwan Area for which the minimum penalty is imprisonment of three years or longer, and which are punishable under the laws of the foreign areas involved.