臺灣的虛擬兒少色情管制
註解

↑  《兒童及少年性剝削防制條例》第1條立法理由一：保護兒童及少年免於遭致性剝削，乃普世價值。依據聯合國《兒童權利公約》第三十四條及《兒童權利公約關於買賣兒童、兒童賣淫和兒童色情製品問題的任擇議定書》，透過利益（如現金、物品或勞務）交換而侵犯兒童少年與其權利，即是對兒童少年之「性剝削」。
↑  拍攝、製造未滿十八歲之人為姦淫或猥褻行為之圖畫、錄影帶、影片、光碟、電子訊號或其他物品者，處六個月以上五年以下有期徒刑，得併科新臺幣五十萬元以下罰金。
意圖營利犯前項之罪者，處一年以上七年以下有期徒刑，應併科新臺幣五百萬元以下罰金。
引誘、媒介或以他法，使未滿十八歲之人被拍攝、製造姦淫或猥褻行為之圖畫、錄影帶、影片、光碟、電子訊號或其他物品者，處一年以上七年以下有期徒刑，得併科新臺幣一百萬元以下罰金。
以強暴、脅迫、藥劑、詐術、催眠術或其他違反本人意願之方法，使未滿十八歲之人被拍攝、製造姦淫或猥褻行為之圖畫、錄影帶、影片、光碟、電子訊號或其他物品者，處五年以上有期徒刑，得併科新臺幣三百萬元以下罰金。
以犯第二項至第四項之罪為常業者，處七年以上有期徒刑，應併科新臺幣一千萬元以下罰金。
第一項至第四項之未遂犯罰之。
第一項至第四項之物品，不問屬於犯人與否，沒收之。
↑  散布或販賣前條拍攝、製造之圖畫、錄影帶、影片、光碟、電子訊號或其他物品，或公然陳列，或以他法供人觀覽者，處三年以下有期徒刑，得併科新臺幣五百萬元以下罰金。
前項之物品，不問屬於犯人與否，沒收之。
↑  散布、播送或販賣前條拍攝、製造之圖片、影片、影帶、光碟、電磁紀錄或其他物品，或公然陳列，或以他法供人觀覽、聽聞者，處三年以下有期徒刑，得併科新臺幣五百萬元以下罰金。
意圖散布、播送、販賣而持有前項物品者，處二年以下有期徒刑，得併科新臺幣二百萬元以下罰金。
無正當理由持有前項拍攝、製造兒童及少年之圖片、影片、影帶、光碟、電磁紀錄或其他物品，第一次被查獲者，直轄市、縣（市）主管機關得令其接受二小時以上十小時以下之輔導教育，第二次以上被查獲者，處新臺幣二萬元以上二十萬元以下罰金。
前三項之物品，不問屬於犯人與否，沒收之。
↑  三、拍攝、製造兒童或少年為性交或猥褻行為之圖畫、照片、影片、影帶、光碟、電子訊號或其他物品。
↑  網際網路平臺提供者、網際網路應用服務提供者及電信事業知悉或透過網路內容防護機構、其他機關、主管機關而知有第四章之情事，應先行移除該資訊且保留相關資料至少九十天，並提供司法及警察機關調查。
前項相關資料至少應包括本條例第四章犯罪網頁資料、嫌疑人之個人資料及網路使用紀錄。
↑  提案編號：1601政17823。
↑  原文（第422-423頁）：The first question is about the definition of child pornography. It is any representation by whatever means of a child and engaged in real or simulated explicit sexual activities or any other representation of the sexual parts of the child primarily for sexual purposes? There is a lot of material as you most likely are aware of online and offline including drawings, virtual representation, depicting children or persons appearing to be children involved in sexually explicit conduct. According to the CRC committee, this material can have a serious effect on children’s rights to dignity and protection. There are guidelines on the implementation of the OPSC that I want to at least draw your attention to if you talk about incorporation of the OPSC then the implementation guidelines are very important. But in those guidelines, the committee recommended its state bodies to include this kind of material that is material that presents a non-existing child, virtual child, the drawings and other forms of expression, to include them in the provisions that criminalize sexual abusive material. So the question in very concrete terms, in light of the incorporation of the OPSC provisions, does the Child and Youth Sexual Exploitation Prevention Act criminalize the production/distribution of sexual abusive materials and does that include virtual images of non-existing children? Second question is does Prevention Act criminalize the possession of sexual abusive materials?
↑  原文（第469-470頁）：Finally, my last minutes, as I was told, are minutes that last longer than 60 seconds. Now, on sexual exploitation and sexual abuse of children. It’s a very important problem and a very important field of large-scale violation of the rights of children. The government of Taiwan takes it very seriously and undertakes all kinds of measures to prevent but also to react to instances of sexual exploitation, sexual abuse. Important is that the government of Taiwan is in the process of incorporating the Optional Protocol on the Sale of Children, Child Prostitution and Child Pornography. By the way, the current terminology in that regard is for child pornography in particular, child sexual abusive and child exploitative, sex exploitative images and we recommend the government to undertake all necessary measures with a major priority to incorporate the provisions of the Optional Protocol. There is a very important and very useful, in my view, document called the Guidelines for the Implementation of the OPSC. And if you look at that particular document, you will find not only protection, but also recommendations of the Committee on the Rights of the Child. I give you one and that is on the images... sexual abuses images that appear online of children and sometimes of non-existing, but certainly abusive pictures of children. The recommendation in that regard of the government is establish by law the responsibility of ICT （Information and Communications Technology） companies to block and remove child sexual abusive materials posted on their servers, and establish the responsibilities of financial institution to block and refuse financial transactions intended to pay for any of the offenses under the OPSC. And there are more of those particular, very specific recommendations that I think the government of Taiwan should consider in terms of whether they want to have it included in their legislation or in their policy.
↑  原文（第520頁）：The International Review Committee notes that the Government has taken measures to deal with the distribution of sexual abuse images via online platforms and that the Government is in the process of incorporating the Optional Protocol on the Sale of Children, Child Prostitution and Child Pornography of the CRC. The Committee recommends that the Government produces and implements a comprehensive policy, that includes the implementation of the general principles of the CRC, to prevent the sale and sexual exploitation of children. The policy should comply with all recommendations made by the CRC committee in its guidelines for the implementation of the OPSC.
↑  《兒童及少年性剝削防制條例》第55條：
本條例施行日期，由行政院定之。
本條例中華民國一百十二年一月十日修正之條文，除第二十二條施行日期由行政院定之外，自公布日施行。
本條例中華民國一百十三年七月十二日修正之條文，除第三條、第八條、第八條之一及第四十七條施行日期由行政院定之外，自公布日施行。
↑  《兒童及少年福利與權益保障法》第2條：本法所稱兒童及少年，指未滿十八歲之人；所稱兒童，指未滿十二歲之人；所稱少年，指十二歲以上未滿十八歲之人。
↑  後藤寿庵（日语：），《正しい性教育》，三和出版，2011年。
↑  にったじゅん（日语：），《とことん童貞!!!》，三和出版，2012年。
↑  あわじひめじ（日语：），《ろり〜はめはめ》，茜新社，2013年。
↑  岡田コウ（日语：），《せんせいと、わたしと。上》，ヒット出版社，2013年。中文版由未來數位出版。
↑  ZUKI樹，《ひどいことしないで》，ティーアイネット，2017年。
↑  後藤寿庵（日语：），《おねショタ》，三和出版，2013年。
↑  まるころんど，《デリバリーな少女の絵本》，同人社團「暗中摸索」，2015年出版第一集。
↑  ポン貴花田（日语：），《青春オンエアー》，少年画報社，2011年。中文版由東立出版。