《刑事法》（第 48 条）和《犯罪所得法》（第 8 至 10 条）涵盖了没收犯罪所得以及在实施腐败犯罪时所使用或准备在实施犯罪时使用的财产、设备和工具，同时对善意第三方的权利给予适当保护。此外，《关于没收和归还腐败行为所得 财产的特殊案件法》（第 3 至 6 条）和《关于没收公职人员犯罪所得的特殊案件 法》（第 3 至 6 条）都列有没收条款。犯罪所得包括此类收益所产生的收入，允 许基于价值的没收。以上列出的法律，以及《报告和使用特定金融交易信息法》，还述及了查明、冻结或扣押犯罪所得及工具的问题。《关于防止非法贩运麻醉品的特殊案件法》、《刑事诉讼法》（第 477 至 479 条）和《检察厅扣押项目处理规定》里载列了冻结、扣押和没收的财产的管理措施。
Confiscation of proceeds of crime, as well as property, equipment and instrumentalities used or destined to be used in corruption offences, with due protection of the rights of bona fide third parties, is covered by the Criminal Act (Article 48) and the Proceeds Act (Articles 8-10). Additionally, there are confiscation provisions in the Act on Special Cases Concerning the Confiscation and Return of Property Acquired through Corrupt Practices (Articles 3-6) and the Act on Special Cases Concerning Forfeiture for Offences by Public Officials (Articles 3-6). Criminal proceeds include income derived from such proceeds, and value-based confiscation is possible.The above-listed laws, together with the Act on Reporting and Use of Certain Financial Transaction information, also address the identification, freezing or seizure of criminal proceeds and instrumentalities. Measures on the administration of frozen, seized and confiscated property are contained in the Act on Special Cases Concerning the Prevention of Illegal Trafficking in Narcotics, the Criminal Procedure Act (Articles 477-479) and the Regulation on Process of Seized Items of the Prosecutors’ Office.