Criminal Code of the Republic of China Article 294Jan. 15, 2020

If a person who by law, order, or contract has duty to support or protect a helpless person abandons him or does not give him support or protection necessary to preserve his life, the person shall be punished by imprisonment for not less than six months but not more than five years. "If the commission of the offense results in death, the offender shall be sentenced to life imprisonment or imprisonment for not less than seven years; if aggravated injury results, the offender shall be sentenced to imprisonment for not less than three years but not more than ten years.

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Criminal Code of the Republic of China Article 294-1Jan. 15, 2020

If a person, who has duty to support, raise or protect a helpless person by Family Part of Civil Code, abandons the helpless person or does not give him support or protection necessary to preserve his life, he/she shall not be punished under one of the following circumstances: "1. The helpless person has previously committed an offense which the minimum punishment is an imprisonment of not less than six month and causes injury to the life, body or freedom of him/her. "2. The helpless person has previously committed the offenses which is specified in paragraph 3 of article 227, paragraph 2 of 228, paragraph1 of 231, article 286 or article 32, 33 of Human Trafficking Prevention Act, to him/her. "3. The helpless person has previously committed an offense which is not provided for in the preceding two paragraphs to the person and is sentenced to an imprisonment of more than six month. "4. The helpless person failed to exercise his duty to support, raise or protect the person exceed two years and the circumstances are considered serious.

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