1. In the case that the assistance provided by a foreign government, foreign institution or international organization resulted in ROC (Taiwan)’s successful confiscation of assets or collection of the proceeds value, or vice versa, the Ministry of Justice may negotiate with its counterparts regarding the issue of the sharing on the confiscated assets collected or value of proceeds.
2. Prior to the restitution of assets or value to a foreign government, foreign institution or international organization as referred to in Subparagraph 7 of Article 6, the costs and expenses incurred in the implementation of the assistance extend to the foreign government, foreign institution or international organization shall be deducted by ROC (Taiwan) from the sum of the said assets; however the interest of legitimate right-holders and victims shall be properly considered in advance.

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.

This Act shall apply mutatis mutandis to any request for mutual legal assistance in criminal matters between ROC (Taiwan) and Mainland China, with the Ministry of Justice of ROC (Taiwan) and the authorities designated by Mainland China as the competent authorities respectively.

This Act shall apply mutatis mutandis to any request for mutual legal assistance in criminal matters between ROC (Taiwan) and Hong Kong or Macao, with the Ministry of Justice ROC (Taiwan), via Mainland Affairs Council, and the authorities designated by Hong Kong or Macao as the competent authorities respectively.

This Act is applicable to the pending cases of legal assistance which have been granted and executed before this Act comes into effect.

This Act shall come into effect on the date of the promulgation.