Where the period of the statute of limitations, or limitation of sentence execution, was in progress, but not completed before the Criminal Code of the Republic of China was amended on January 7, 2005, a comparison shall be made between the pre-amended provisions and post-amended provisions, and the provisions most favorable to the offender shall apply. The same applies to where the period of the statute of limitations, or limitation of sentence execution was in progress, but not completed before the Criminal Code of the Republic of China was amended on December 6, 2019.