允许法院一经定罪便下令没收犯罪所得或用于实施犯罪之财产的法律机制，载于《刑法》第 15 条和第 15 条之二第 1 款。《防止和打击腐败法》第 51 条载有允 许冻结和没收犯罪所涉财产或所得或者其同等物的更为详细的条款。这不损害 善意第三人的权利，第 51 条专门保护这种权利。被告无须证明应当冻结资产的 合法来源，但非法致富情形除外。 关于洗钱案件中的没收程序，《刑法》第 389 条涉及转化和混合的财产，并允许扣押和没收犯罪所得。如无法找到犯罪资产，法院可下令对被定罪者处以价值 与该财产相当的罚款。虽然没有规范冻结、扣押和没收财产管理的专门机构，但出台了相关程序以规 范如何保管或处置某些资产，手段包括存入安全账户、查封、拍卖、出售和销 毁。所涉财产属司法机构的管辖范围，司法机构负责任命一名管理员监督和保 管相关财产。《防止和打击腐败法》第 51 条规定，应向受害人偿还任何被挪用 的财产，如果财产已转变为其他财产，则应向受害人偿还与所获利益或收益同 等的数额。
The legal mechanism that permits the court, upon conviction, to order the confiscation of property acquired as a result of the offence or used in the commission of the offence, is set forth in articles 15 and 15 bis 1 of the Penal Code Article 51 of the LPLCC contains more detailed provisions to permit freezing and confiscation of property or the proceeds of crime, or their equivalent. This is without prejudice to the rights of bona fide third parties, which are specifically protected in article 51. Except in cases of illicit enrichment, the accused is not required to demonstrate the lawful origin of the assets frozen. Article 389 of the Penal Code, regarding confiscation procedures in moneylaundering cases, deals with converted and intermingled property and permits the seizure and confiscation of the proceeds of crime. When the criminal assets cannot be located, the court is permitted to order a monetary penalty against a convicted person equivalent to the value of such property. Although no specialized body exists to regulate the administration of property frozen, seized or confiscated, procedures are in place to regulate how certain assets are to be held or disposed of, including by means of deposit in a secure account, sequestration, auction, sale and destruction. The property in question falls under the jurisdiction of the judiciary, which appoints an administrator to oversee and hold the property. Article 51 of the LPLCC provides for the restitution, on behalf of victims, of any misappropriated property or of an amount equivalent to the interest or gain obtained if the property has been transformed.