民國104年12月17日刑法修正，將沒收的「從刑」規定予以廢除，沒收被重新定位為刑罰與保安處分以外之法律效果，且具有獨立性，宣告沒收不以附麗於一個有罪判決為必要。即使被告死亡或因為欠缺責任能力，無法獲得一個有罪判決，根據新法，法官仍然可以判決沒收。此外，新修正之刑法將「犯罪所得之沒收」另外制定相關條文，且犯罪所得不管屬於犯罪行為人，或是輾轉由第三人（包含自然人、法人或非法人團體）取得，均予以沒收。新的沒收法制已經於民國105年7月1日上路，相關沒收規定，不管在條文解釋上、制度運作上，都讓刑事法學界與實務界暫時進入一段摸索期。本文旨在介紹、分析沒收制度變革的源由、沒收涉及的法理基礎，以及相關條文的解釋與釋義，以做為學術界與實務界交流對話的基礎，然而實務運作上，如何真正實踐新法改革之目的，還有待時間與實務經驗的累積。

On December 17, 2015, the criminal law was amended and ＂subordination＂ of confiscation system was abolished. Confiscation was re-defined as the legal effect beyond punishment. It is independent. The judge declared that confiscation is no longer upon conviction as condition. Even though the defendant is deceased or not able to be responsible and the judge cannot convict the defendant, according to the amended article, the criminal properties or benefits are still judged as confiscation. In addition, based on the amendment of the criminal law, even though the criminal indirectly passes the criminal properties or benefits to the third party; for instance, the embezzler gives the stolen money to minor children, they can still be confiscated. New confiscation regulation has been effective and implemented from July 1, 2016. However, criminal legal circle and judiciary field will have to learn the explanation of the article and practice of the system. This study aims to introduce and analyze the origin of the reform of confiscation system, legal base related to confiscation and the explanation and interpretation of related articles as the reference for the interaction between academia and practice circle.