Act on Promoting Transitional Justice Article 7

In order to promote a liberal democratic constitutional order and foster fair competition among political parties, ill-gotten party assets obtained on or after 15 August 1945 shall, unless it is possible to confirm the original owner or the heir(s) thereof, be transferred to state ownership and used by a special fund established by the central government to promote transitional justice, human rights education, long-term care, social welfare policies, and transitional-justice-related cultural matters.Any investigation, restitution, confiscation, restoration of rights, or other matter related to ill-gotten assets shall be handled by the Ill-Gotten Party Assets Settlement Committee in accordance with the Act Governing the Settlement of Ill-gotten Properties by Political Parties and Their Affiliate Organizations.
中文原文 促進轉型正義條例第7條
為落實自由民主憲政秩序、促成政黨公平競爭,自中華民國三十四年八月十五日起取得之不當黨產,除可明確認定其原屬之所有權人或其繼承人外,應移轉為國家所有,並由中央成立特種基金,作為推動轉型正義、人權教育、長期照顧、社會福利政策及轉型正義相關文化事務之用。
不當取得財產之調查、返還、追徵、權利回復及其他相關事項,由不當黨產處理委員會依政黨及其附隨組織不當取得財產處理條例為之。

English translation for reference only; the Chinese text prevails. Not legal advice.