Criminal Code of the Republic of China Article 337

This English translation was last updated on 2025-08-01, but the Chinese text was amended on 2026-07-22. Later amendments may not be reflected in the translation — please refer to the Chinese text.

A person who for purpose to exercise unlawful control over other’s property for himself or for a third person takes a lost property, wreck, or other thing not in the custody of the owner shall be sentenced to a fine of not more than fifteen thousand dollars.
中文原文 中華民國刑法第337條
意圖為自己或第三人不法之所有,而侵占遺失物、漂流物或其他離本人所持有之物者,處一萬五千元以下罰金。

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