Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 75-1
In the event that any of the people of the Mainland Area has departed from the Taiwan Area after committing a criminal offense and therefore, is unable to appear in court, the court may stay the proceedings until its appearance; provided, however, that the court may render a judgment declaring not-guilty or waiving punishment without its appearance.
中文原文 臺灣地區與大陸地區人民關係條例第75-1條
大陸地區人民於犯罪後出境，致不能到庭者，法院得於其能到庭以前停止審判。
但顯有應諭知無罪或免刑判決之情形者，得不待其到庭，逕行判決。
但顯有應諭知無罪或免刑判決之情形者，得不待其到庭，逕行判決。