Article 3 of Act Governing the Punishment for Damaging National Currency addresses the counterfeiting and forging of national currency. However, currencies not listed as national currencies will be not prosecuted based on the Act Governing the Punishment for Damaging National Currency. Because the New Taiwan Dollar is not recognized as national currency but local currency, if someone counterfeits or alters the New Taiwan Dollar, he or she should be punished in terms of Article 95 of the Criminal Code rather than the Act Governing the Punishment for Damaging National Currency.