Criminal Code of the Republic of China Article 40-2
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.
When multiple confiscations have been pronounced, all of such confiscation judgments shall be executed.Confiscation exceeding the statute of limitations specified in Article 80 shall not be executed, except for contraband or unless otherwise specified.This also applies to subjects of confiscation outside the territory of the Republic of China and 5 years after the statute of limitations specified in the preceding paragraph has expired.If confiscation has not been executed or punctually executed over 10 years upon the date judgment is finalized, it shall not be executed.
中文原文 中華民國刑法第40-2條
宣告多數沒收者，併執行之。
沒收，除違禁物及有特別規定者外，逾第八十條規定之時效期間，不得為之。
沒收標的在中華民國領域外，而逾前項之時效完成後五年者，亦同。
沒收之宣告，自裁判確定之日起，逾十年未開始或繼續執行者，不得執行。
沒收，除違禁物及有特別規定者外，逾第八十條規定之時效期間，不得為之。
沒收標的在中華民國領域外，而逾前項之時效完成後五年者，亦同。
沒收之宣告，自裁判確定之日起，逾十年未開始或繼續執行者，不得執行。