This Act shall come into force on January 1, 2006, except as stipulated otherwise; however, the provisions under Article 15 shall come into force on January 1, 2007. 
The Articles of this Act amended and promulgated on August 8, 2012 shall come into force in fiscal year 2013. The effective date of the amendments promulgated on May 10, 2017 shall be decided by the Executive Yuan. The Articles of this Act amended on December 30, 2020 shall come into force on January 1, 2021.