Criminal Code of the Republic of China Article 38-2
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.
The scope and value of the proceeds of crime specified in the Article 38-1 may be based on an estimation if the valuation is deemed difficult. This also applies to the compulsory collection specified in Article 38.If the confiscation or compulsory collection specified in the preceding two paragraphs is too harsh, lacks significance to the purport of the criminal code, or whereas the proceeds of crime is little, or is necessary for maintaining the living conditions of the offender, it may not be pronounced or may be reduced.
中文原文 中華民國刑法第38-2條
前條犯罪所得及追徵之範圍與價額，認定顯有困難時，得以估算認定之。
第三十八條之追徵，亦同。
宣告前二條之沒收或追徵，有過苛之虞、欠缺刑法上之重要性、犯罪所得價值低微，或為維持受宣告人生活條件之必要者，得不宣告或酌減之。
第三十八條之追徵，亦同。
宣告前二條之沒收或追徵，有過苛之虞、欠缺刑法上之重要性、犯罪所得價值低微，或為維持受宣告人生活條件之必要者，得不宣告或酌減之。