Ⅰ. Foreword︱ water fishery ships that Taiwanese nationals owned or invested in. The four ships were Tunago No.61, Yu Long No.2, Da Wang, and Lien Yi Hsing No.12. Taiwanese fishery has come under considerable international pressure in recent years. In 2015, the European Union (EU) added Taiwan to the list of countries not cooperating in the fight against illegal, unreported, and unregulated (IUU) fishing 3. The yellow card against Taiwan was finally rescinded by the European Commission (EC) in June 2019 after three years and nine months of hard work. On September 30, 2020, the U.S. Department of Labor published the 9th edition of its “List of Goods Produced by Child Labor or Forced Labor.” The catch from Taiwan’s distant water fishery was an unexpected inclusion. Due to reports of Taiwanese distant water fishing ships being involved in forced labor and other illegal fishing activities, Karen Christensen, the Senior Vice President of the U.S. supermarket chain Whole Foods Market Inc. wrote a letter to President Tsai Ing-wen on March 31, 2021, stating that 3. In its press release “The European Commission Lifts Taiwan’s Yellow Card on Tackling Illegal Fishing” issued on June 27, 2019, the Council of Agriculture (COA) explained that the regulation to prevent, deter and eliminate illegal, unreported, and unregulated fishing (IUU Regulation) passed by the EU in 2008 imposed a catch certification system for exports to the EU. Third-country inspections commenced in 2012 and a warning (yellow card) would be issued to countries that failed to fulfill international fisheries management responsibilities; bilateral consultations were conducted with such countries to improve their national fishery management system. Ultimately, if improvements had not been made then such countries would be added to the non-cooperative list (red card) and their seafood would be banned from importation into the EU. The EU determined in 2015 that Taiwan was not fully cooperating in the fight against IUU fishing and a yellow card was thus issued. 021