Contraband shall be confiscated, whether it belongs to the offender or not.
A thing used in the commission of or preparation for the commission of an offense or a thing derived from or acquired through the commission of an offense may be confiscated only if it belongs to the offender. If there are special provisions, these special provisions shall be followed.
If a thing specified in the preceding paragraph is provided or obtained by natural persons, legal persons or an unincorporated body other than the offender without proper reasons, it may be confiscated. If there are special provisions, these special provisions shall be followed.
If the whole or a part of a thing specified in the preceding two paragraphs cannot or shall not be confiscated, the value thereof shall be collected from the offender.(hereinafter referred as “compulsory collection”)

Proceeds of the crime that belong to the offender shall be confiscated. If there are special provisions, these special provisions shall be followed.
Proceeds of the crime obtained by natural persons, legal persons or an unincorporated body other than the offender under one of the following conditions shall be confiscated:
1. Knowingly obtain the illegal proceeds from the offender.
2. Obtain the illegal proceeds from the offender for free or at a cost that is considerably not reciprocal.
3. The party is benefited from illegal act committed by the offender for the said party.
If the entire or partial confiscation mentioned in the preceding two subparagraphs as above was failed or not appropriate, the value thereof shall be collected from the offender.
The proceeds of crime specified in paragraph 1 and 2 means any property derived from or obtaineddirectly or indirectly, through the commission of an offence..
The proceeds of crime having been legally returned to the victim shall not be confiscated or collected.

The scope and value of the proceeds of crime specified in the Article 38-1 may be based on an estimation if the valuation is deemed difficult. This also applies to the compulsory collection specified in Article 38.
If the confiscation or compulsory collection specified in the preceding two paragraphs is too harsh, lacks significance to the purport of the criminal code, or whereas the proceeds of crime is little, or is necessary for maintaining the living conditions of the offender, it may not be pronounced or may be reduced.

The ownership or other rights of the thing specified in Article 38 and the proceeds of crime specified in Article 38-1 shall be transferred to the government when the judgment on confiscation is finalized.
The third party’s ownership of the thing or the proceeds or a claim of an obligation acquired by a crime specified in the preceding paragraph shall remain unchanged.
Before the judgment on confiscation specified in the first paragraph is finalized, the transfer of the thing or the proceeds shall be prevented.

(Deleted)

Confiscation shall be pronounced at the time of the judgment unless there are special provisions.
Confiscation of contraband or a thing which may be confiscated independently may be pronounced separately.
If the offender is not prosecuted or convicted due to facts or legal reasons, the thing specified in paragraphs 2 and 3 of Article 38 and the proceeds of crime specified in items 1 and 2 of Article 38-1 which may be confiscated independently may be pronounced separately.

(Deleted)

When multiple confiscations have been pronounced, all of such confiscation judgments shall be executed.
Confiscation exceeding the statute of limitations specified in Article 80 shall not be executed, except for contraband or unless otherwise specified.
This also applies to subjects of confiscation outside the territory of the Republic of China and 5 years after the statute of limitations specified in the preceding paragraph has expired.
If confiscation has not been executed or punctually executed over 10 years upon the date judgment is finalized, it shall not be executed.