Criminal Code of the Republic of China Article 38-3
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 ownership or other rights of the thing specified in Article 38 and the proceeds of crime specified in Article 38-1 shall be transferred to the government when the judgment on confiscation is finalized.The third party’s ownership of the thing or the proceeds or a claim of an obligation acquired by a crime specified in the preceding paragraph shall remain unchanged.Before the judgment on confiscation specified in the first paragraph is finalized, the transfer of the thing or the proceeds shall be prevented.