Criminal Code of the Republic of China Article 235Jan. 15, 2020

A person who distributes, broadcasts, sells, publicly displays, or by other means to show an obscene writing, picture, audio record, video record, or any other object to another person shall be sentenced to imprisonment for not more than two years, short-term imprisonment, in lieu thereof, or in addition thereto, a fine of ninety thousand dollars may be imposed. "A person who with purpose to distribute, broadcast, or sell makes or possesses the obscene writing, picture, audio record, video record, or any other object shall be subject to same punishment. "The writing, picture, audio or video object shall be confiscated whether it belongs to the offender or not.

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