An act committed by a person under 14 years old is not punishable by law, which is explicitly provided in Article 18, Paragraph 1, of the Criminal Code. However, the act of participating in a rebellion organization has the nature of continuousness. A person who participated in a rebellion organization when he was under 14 years old is criminally liable when he becomes 14 years old or older provided that he has not voluntarily submitted himself to the authorities, or that there is no evidence to prove that he did withdraw from the organization, on the ground that his act is in the state of continuousness. This Yuan’s Interpretation No.68 shall apply in this circumstance. As to the issue of commutation or remission, it is a matter of the facts and shall be decided by the relevant authorities, and does not fall into the scope of this Interpretation.