Money Laundering Control Act Article 25

When a person commits an offence prescribed in Articles 19 and 20, the laundered money or property he or she acquired shall be confiscated regardless of whether the laundered money or property belongs to the offenders.When a person commits an offence prescribed in Articles 19 and 20, if there is sufficient evidence confirming that the money or property—not prescribed in the preceding paragraph—acquired or at the disposal of the offender, is in fact illegal gains of other unlawful activities, the said money or property shall be confiscated as well.In the event that a request for assistance for seizing and confiscation actions is made by foreign governments, institutions or international organizations, based on treaties or agreements concluded in accordance with Article 28, or on the principle of reciprocity, if the criminal activity involved constitutes an offence prescribed in Article 3, the assistance shall be provided even if the investigation or trial does not take place in the jurisdiction of the country.
中文原文 洗錢防制法第25條
犯第十九條、第二十條之罪,洗錢之財物或財產上利益,不問屬於犯罪行為人與否,沒收之。
犯第十九條或第二十條之罪,有事實足以證明行為人所得支配之前項規定以外之財物或財產上利益,係取自其他違法行為所得者,沒收之。
對於外國政府、機構或國際組織依第二十八條所簽訂之條約或協定或基於互惠原則,請求我國協助執行扣押或沒收之案件,如所涉之犯罪行為符合第三條所列之罪,不以在我國偵查或審判中者為限。

English translation for reference only; the Chinese text prevails. Not legal advice.