一、中華民國刑法沒收章已無追繳及抵償之規定，而追徵為全部或一部不能沒收之執
    行方式，為避免司法實務對如何執行追繳、抵償之困擾，刪除原條文第一項及第
    三項，回歸刑法沒收章之規定。
二、賄賂專指金錢或金錢計算計算之財物，不包括財產上利益，其範圍過於狹隘。原
    條文第二項規定犯第四條至第六條之行為人，其本人及配偶、未成年子女自犯罪
    時及其後三年內取得之來源可疑財物，經檢察官或法院於偵查、審判程序中命本
    人證明來源合法而未能證明者，擬制為犯罪所得，亦欠缺可以金錢計算或具經濟
    價值之財產上不正利益，爰將第二項擬制犯罪所得之財物修正為財產，以徹底沒
    收不法所得，並配合原條文第一項刪除移列至第一項。
三、配合刑事訴訟法關於扣押之修正，刪除原條文第四項，回歸刑事訴訟法關於保全
    扣押之規定。

一、第一項未修正。
二、英國、新加坡、馬來西亞等國，就公務員犯貪污罪時，違反來源不明財產之說明
    義務者，採取舉證責任轉換之立法方式，英國將收受自與公部門有契約關係或尋
    求與公部門訂立契約者或其代理人之財產，推定為收受或交付之賄賂；新加坡將
    來源不明之財產推定為被告貪污之證據及貪污犯罪所得；馬來西亞將所要求、期
    約或收受之利益，推定為貪污所得。茲說明如下：
（一）英國防止貪污法（Prevention of Corruption Act, 1916）第二條規定（意譯
      ）：「除非有相反證據之提出，只要證明女皇任命人員或政府部門人員或其他
      公務人員收受金錢、禮物或其他報酬，而該金錢、禮物或其他報酬係來自與上
      開部門訂有契約之人或期望與之訂契約之人，該交付或收受之金錢、禮物或其
      他報酬即推定為所收受或交付之賄賂。（Where in any proceedings against
      a person for an off-ence under Prevention of Corruption Act, 1906,
      or the Public Bodies Corrupt Practice Act, 1889, it is proved that
      any money, gift, or other consideration has been paid or given to or
      received by a person in the employment of His Majesty or any
      Government Department or a public body by or from a person, or agent
      of a person, holding or seeking to obtain a contract from His
      Majesty or any Government Department or a public body, the money,
      gift, or consideration shall be deemed to have been paid or given
      and received corruptly as such inducement or reward as is mentioned
      in such Act unless the contrary is proved.）」。
（二）新加坡
      1.「防制貪污法」（Prevention of Corruption Act）第二十四條規定：「一
        、依本法或刑法第一百六十一條至第一百六十五條或第二百十三條至二百十
        五條各罪；或其預備犯、未遂犯或教唆犯，在法庭審判或調查時，發現正當
        收入外，未能提出適當之說明之金錢或財產，或該財物於涉嫌上述各罪之同
        時所添加，未能提出適當之說明其來源者，法庭得視為被告收受或期約所得
        之賄賂暨收賄未遂罪等證據。二、前項財物由被告以外第三人所持有、添加
        ，如被告與該第三人有交往關係，或該第三人為被告之保管人、委託人、代
        表人或贈與受讓人時，依本條例第一款之規定，被告應視同為該財產或添加
        物之持有人（（1）In any trial or inquiry by a court into an
        offence under this Act or under section 161 to 165 or 213 to 215
        of the Penal Code or into a conspiracy to commit, or attempt to
        commit, or an abetment of any such offence the fact that an
        accused person is in possession, for which he can not
        satisfactorily account, of pecuniary resources or property
        disproportionate to his known sources of income, or that he had,
        at or about the time of the alleged offence, obtained an accretion
        to his pecuniary resources or property for which he cannot
        satisfactorily account, may be proved and may be taken into
        consideration by the court as corroborating the testimony of any
        witness in the trial or inquiry that the accused person accepted
        or obtained or agreed to accept or attempted to obtain any
        gratification and as showing that the gratification was accepted
        or obtained or agreed to be accepted or attempted to be obtained
        corruptly as an inducement or reward. （2）An accused person
        shall, for purposes of subsection （1）, be deemed to be in
        possession of resources or property or to have obtained an
        accretion thereto where those resources or property are held or
        the accretion obtained by any other person whom, having regard to
        his relationship to the accused person or to any other
        circumstances, there is reason to believe to be holding those
        resources or property or to have obtained the accretion in trust
        for or on behalf of the accused person or as a gift from the
        accused person.）」
      2.「貪污、販毒及其他重大犯罪所得利益沒收法（Corruption, Drug
        Trafficking and Other Serious Crimes （Confiscation of benefits）
        Act, 1999） 」第五條規定：「（6） 為本法之目的，行為人持有或無論何
        時（不論是在一九九九年九月十三日之前或之後）曾經持有的任何財產或利
        益（包括此等財產或利益之收入）與其收入來源並不相稱，而又未能就其持
        有向法院作出合理解釋時，應推定為犯罪行為所得，但有反證者不在此限（
        （6）Without prejudice to section 28, for the purpose of this
        Act, a person who holds or has at any time （whether before or
        after 13th September 1999）held any property or any interest
        therein （including income accruing from such property or
        interest） disproportionate to his know source of income, the
        holding of which cannot be explained to the satisfaction of the
        court, shall, until the contrary is provided, be presumed to have
        derived benefits from criminal conduct.）」
（三）馬來西亞「反貪污法」（Anti-Corruption Act） 第四十二條第一項規定（意
      譯）：「依據刑法第十條、第十一條、第十三條、第十四條或第十五條提起公
      訴時，除非有相反證據，被告所要求、期約或收受之利益，應推定為貪污所得
      （Where in any proceedings against any person for an offence under
      section 10,11,13,14 or 15, it is proved that any gratification has
      been accepted or agreed to be accepted, obtained or attempted to be
      attempted, solicited, given or agreed to be given promised, or
      offered, by or to the accused, the gratification shall be presumed
      to have been corruptly accepted or agreed to be accepted, obtained
      or attempted to be obtained, solicited given or agreed to be given,
      promised or offered as a inducement or a reward for or on account of
      the matters set out in the particulars of the offence,unless the
      contrary is proved.）」。
三、為防止貪污者藏匿犯罪所得，逃避查扣，爰參酌英國、新加坡、馬來西亞立法例
    ，爰增訂第二項，規定犯第四條至第六條之罪者，本人及其配偶、未成年子女自
    犯罪時及其後三年內取得之來源可疑財物，經檢察官或法院於偵查、審判程序中
    命本人及其配偶證明來源合法而未能證明者，視為其所得財物；則公務員以其配
    偶、未成年子女名義持有之所得財物，依第一項規定即應予追繳，並依其情節沒
    收或發還被害人，此項規定屬於刑法第三十八條第三項但書之特別規定。
四、原條文第二項及第三項項次遞移為第三項及第四項，並配合酌修所引項次。

一、條次變更。
二、第一項及第二項未修正。
三、為防堵貪污脫產，使貪污犯罪之查緝克竟全功，增訂第三項，使於必要時，得斟
    酌扣押其財產。

一、條次修正為第九條。
二、第四條至第六條均已修正為兩項，爰將第一項中之「各款」二字刪除。
三、刑法第一百二十一條第二項規定：「犯前項之罪者所收受之賄賂沒收之。如全部
    或一部不能沒收時追徵其價額。」同法第一百二十二條第四項規定：「犯第一項
    或第二項之罪者，所收之賄賂沒收之。如全部或一部不能沒收時，追徵其價額。
    」並無原條文第二項後段「其財產總額不足抵償應追徵之價額時，毋庸酌留其家
    屬必需生活費。」之規定。如以條文文字顯示，反使家屬有連累之感，若將「毋
    庸」改為「應」宇，則又讓人覺得即使犯了貪污罪，政府仍酌留一些財產給貪污
    者。爰將原條文第二項後段予以刪除。