Fraud Crime Hazard Prevention Act Article 48

All items used to commit fraud shall be confiscated, regardless of ownership.If there are sufficient facts proving that properties or property interests, under the perpetrator's control and not outlined in the preceding paragraph, are derived from other illegal activities, those properties and interests shall also be confiscated.
中文原文 詐欺犯罪危害防制條例第48條
犯詐欺犯罪,其供犯罪所用之物,不問屬於犯罪行為人與否,均沒收之。
犯詐欺犯罪,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。

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