Mutual Legal Assistance in Criminal Matters Act Article 34
1. Where there are substantial grounds for believing that a foreign right-holder is entitled to the restitution or transfer of the assets seized, or confiscated, or the proceeds value collected, yet difficult to be restituted or transferred after relevant criminal proceeding had been instituted, the Ministry of Justice may, upon the request of foreign right-holder’s government, negotiate with it case by case and transfer all or part of the assets or value to the said foreign government for a further restitution or transfer, based on reciprocity as well as the treaties, agreements or arrangements that were concluded between the foreign government and ROC (Taiwan).2. The request of foreign government as referred to in the preceding paragraph shall be filed within three years following the irrevocable decision of not-to-prosecute, deferred prosecution, or the final judgment. If the defendants or related cases in connection with the assets seized, or confiscated are multiple, the latest irrevocable decision of not-to-prosecute or deferred prosecution or the final judgment prevails.3. The transfer of the seized or confiscated assets, or the collected proceeds value as referred to in Paragraph 1 shall be implemented by the prosecutor in charge of relevant cases.4. Once the seized or confiscated assets, or the collected proceeds value have been transferred to the foreign government, pursuant to the preceding three paragraphs, the foreign right-holder may no longer request for any restitution or transfer from ROC (Taiwan).5. Where the irrevocable decision of not-to-prosecute, deferred prosecution, or final judgment was made before this Act takes effect, whilst the seized or confiscated assets, or the collected proceeds value have yet to be appropriated and deposited in the National Treasury, the 3 years period in which the foreign government is entitle to file for the transfer as assets specified in Paragraph 2 shall start to run as of the date on which of this Act takes effect.
中文原文 國際刑事司法互助法第34條
扣押物、沒收物及追徵財產，有事實足認得請求發還或給付者為外國人，經依刑事訴訟法所定程序，仍不能或難以發還或給付時，法務部得基於互惠原則，依所簽訂之條約、協定或協議，經該外國人所屬政府之請求，個案協商將該扣押物、沒收物及追徵財產之全部或一部交付該外國人所屬之政府發還或給付之。
前項請求，應於不起訴處分、緩起訴處分或裁判確定後三年內為之。
被告有數人，或與扣押物、沒收物及追徵財產相關案件有數案，其不起訴處分、緩起訴處分或裁判確定日期不同者，以最後確定者為準。
第一項扣押物、沒收物及追徵財產之交付，由該管檢察官執行之。
扣押物、沒收物及追徵財產依前三項規定，已交付外國政府後，該外國人不得再向我國政府請求發還或給付。
本法施行前已不起訴處分、緩起訴處分或裁判確定，尚未彙解國庫存款戶或歸入國庫之扣押物、沒收物及追徵財產，關於第二項規定外國政府得請求交付之期間，自本法施行之日起算。
前項請求，應於不起訴處分、緩起訴處分或裁判確定後三年內為之。
被告有數人，或與扣押物、沒收物及追徵財產相關案件有數案，其不起訴處分、緩起訴處分或裁判確定日期不同者，以最後確定者為準。
第一項扣押物、沒收物及追徵財產之交付，由該管檢察官執行之。
扣押物、沒收物及追徵財產依前三項規定，已交付外國政府後，該外國人不得再向我國政府請求發還或給付。
本法施行前已不起訴處分、緩起訴處分或裁判確定，尚未彙解國庫存款戶或歸入國庫之扣押物、沒收物及追徵財產，關於第二項規定外國政府得請求交付之期間，自本法施行之日起算。