沒收新法預計於二○一六年七月一日起施行，修正後之沒收體系，從過往之「從刑說」走向「準不當得利說」，可謂近年來刑法最為重大變革之一，也是經濟刑法發揮防堵犯罪成效之關鍵所在。本文寫作目的在於建立審查體系，結合實務可能出現之案例，依序闡釋利得沒收在實體法上的審查體系，包括逐一審視有無前提行為、有無利得、利得人及其利得範圍，與相配套之排除審查，以及隨之而來的法律效果，說明新修正沒收刑法的解釋適用。

The new provisions of criminal proceeds confiscation will come into force on July 1, 2017. The amended confiscation system, which evolved from “accessory punishments” into “quasi-unjustified enrichment”, is one of the most significant reforms in the Criminal Code recently and could help prevent economic crime. To explain the application of these new provisions, this article, with the combination of hypothetical cases, aims to establish examination system of criminal proceeds confiscation and to illustrate the system in the substantive law, including the definition of criminal proceeds, gain holders and other relevant elements.