Act Governing Relations with Hong Kong and Macau Article 44
A case in which a sentence has been reached in Hong Kong or Macau shall nevertheless be pursued in the Taiwan Area in accordance with the laws of the Republic of China. However, should a sentence have been partially or entirely executed in Hong Kong or Macau, the penalty shall accordingly be partially or completely exempted in the Taiwan Area.
中文原文 香港澳門關係條例第44條
同一行為在香港或澳門已經裁判確定者，仍得依法處斷。
但在香港或澳門已受刑之全部或一部執行者，得免其刑之全部或一部之執行。
但在香港或澳門已受刑之全部或一部執行者，得免其刑之全部或一部之執行。