Anti-Corruption Act Article 10

For offenses prescribed in Articles 4-6, suspicious property and valuables of the offender, his/her spouse and their minor children acquired within three years of the offense shall be regarded as criminal gains if the defendant cannot prove the legality of their sources upon the request of the prosecutor during investigation or under the order of the court during the judiciary proceedings.
中文原文 貪污治罪條例第10條
犯第四條至第六條之罪,本人及其配偶、未成年子女自犯罪時及其後三年內取得之來源可疑財產,經檢察官或法院於偵查、審判程序中命本人證明來源合法而未能證明者,視為其犯罪所得。

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