《刑事诉讼法》对《反腐败公约》第三十一条所述关于冻结、查封和没收犯罪 所得的各项措施进行了定义。《刑事诉讼法》第 115 条对可能没收犯罪所得或 非法取得之资产的临时措施（查封）作了规定。《刑法》、《刑事诉讼法》、 《民法》、《行政诉讼法》和《行政违法法规》对采取没收资产之措施的法律 依据做出了说明。根据《刑法》第六节（刑法之下的其他措施）之规定，没收 是一种刑事措施，不得被视为一种处罚，且对判决性质不产生影响。根据《刑法》第 104 条第 1 款至第 104 条第 3 款之规定，没收是对在被判有罪时归还国家之资产的强制处理，不予以赔偿。
The measures on the freezing, seizure and confiscation of the proceeds of crime, set out in article 31 of the Convention against Corruption, are defined in the Code of Criminal Procedure. Article 115 of the Code provides for interim measures (seizure) for the possible confiscation of the proceeds of crime or assets acquired unlawfully. The legal basis for the application of measures to confiscate assets is set out in the Criminal Code, the Code of Criminal Procedure, the Civil Code, the Code of Administrative Procedure and the Code of Administrative Offences. Under section VI of the Criminal Code (Other measures under criminal law), confiscation is a criminal-law measure, may not be considered a punishment and has no bearing on the nature of the sentence. Under article 104.1-104.3 of the Code, confiscation is the forcible removal of assets, without compensation, that revert to the State in the event of a conviction.