Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 75
Criminal offenses committed in the Mainland Area or in the vessels or aircraft of the Mainland, notwithstanding punishment already executed in the Mainland Area, may still be punishable in accordance with the laws of the Taiwan Area; provided, however, that the punishment may be waived in whole or in part.
中文原文 臺灣地區與大陸地區人民關係條例第75條
在大陸地區或在大陸船艦、航空器內犯罪，雖在大陸地區曾受處罰，仍得依法處斷。
但得免其刑之全部或一部之執行。
但得免其刑之全部或一部之執行。