Criminal Code of the Republic of China Article 38-1
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.
Proceeds of the crime that belong to the offender shall be confiscated. If there are special provisions, these special provisions shall be followed.Proceeds of the crime obtained by natural persons, legal persons or an unincorporated body other than the offender under one of the following conditions shall be confiscated:1. Knowingly obtain the illegal proceeds from the offender.2. Obtain the illegal proceeds from the offender for free or at a cost that is considerably not reciprocal.3. The party is benefited from illegal act committed by the offender for the said party.If the confiscation under the preceding two paragraphs is wholly or partially unable or inappropriate to enforce, the value thereof shall be collected. The proceeds of crime specified in paragraph 1 and 2 means any property derived from or obtained directly or indirectly, through the commission of an offence.The proceeds of crime having been legally returned to the victim shall not be confiscated or collected.
中文原文 中華民國刑法第38-1條
犯罪所得，屬於犯罪行為人者，沒收之。
但有特別規定者，依其規定。
犯罪行為人以外之自然人、法人或非法人團體，因下列情形之一取得犯罪所得者，亦同：
一、明知他人違法行為而取得。
二、因他人違法行為而無償或以顯不相當之對價取得。
三、犯罪行為人為他人實行違法行為，他人因而取得。
前二項之沒收，於全部或一部不能沒收或不宜執行沒收時，追徵其價額。
第一項及第二項之犯罪所得，包括違法行為所得、其變得之物或財產上利益及其孳息。
犯罪所得已實際合法發還被害人者，不予宣告沒收或追徵。
但有特別規定者，依其規定。
犯罪行為人以外之自然人、法人或非法人團體，因下列情形之一取得犯罪所得者，亦同：
一、明知他人違法行為而取得。
二、因他人違法行為而無償或以顯不相當之對價取得。
三、犯罪行為人為他人實行違法行為，他人因而取得。
前二項之沒收，於全部或一部不能沒收或不宜執行沒收時，追徵其價額。
第一項及第二項之犯罪所得，包括違法行為所得、其變得之物或財產上利益及其孳息。
犯罪所得已實際合法發還被害人者，不予宣告沒收或追徵。