刑法犯罪利得沒收新法自二○一六年七月一日起施行。新法第三八條之一第五項規定發還被害人條款，宣示犯罪利得沒收之補充性，即相較於國庫沒收，發還被害人才是居於優先地位。犯罪利得優先發還被害人，符合利得沒收追求回復正常財產秩序之目的。但若未發還被害人，法院即應宣告沒收。新法未留給司法機關既不發還、又不沒收，反而讓行為人保有利得的模糊空間。過去不發還、不沒收，人民失去司法信賴的三輸局面，不應再上演。

The proceeds of crime shall not be allowed to be kept by offenders. The new confiscation of Criminal Code will come into force in July of 2016. New article 38-1, paragraph 5 states the terms of returning the victims, declaring supplements to confiscation: compared to confiscation, returning the victim should be the priority. Returning the proceeds of crime to the victim is the priority, which is in line with the objective of confiscation that seeks to return to normal property order. If the victim is not yet returned, the court shall declare confiscation.