Criminal Code of the Republic of China Article 38

Contraband shall be confiscated, whether it belongs to the offender or not.A thing used in the commission of or preparation for the commission of an offense or a thing derived from or acquired through the commission of an offense may be confiscated only if it belongs to the offender. If there are special provisions, these special provisions shall be followed.If a thing specified in the preceding paragraph is provided or obtained by natural persons, legal persons or an unincorporated body other than the offender without proper reasons, it may be confiscated. If there are special provisions, these special provisions shall be followed.If the confiscation under the preceding two paragraphs is wholly or partially unable or inappropriate to enforce, the value thereof shall be collected. (hereinafter referred as “compulsory collection”)