評析減免沒收條款

Review on the Reduction of Criminal Confiscation Law

沒收新法參考德國立法例於刑法第三八條之二第二項增訂減免沒收條款，主要係考量沒收作為干預財產權的刑事制裁，應遵守憲法之比例原則。此一立法目的值得肯定，但是一體適用於所有的沒收型態，忽略違禁物、犯罪工具產物與不法所得沒收之目的與性質相異，立法技術上過於粗糙。此外，其所規定之減免沒收事由內涵模糊，能否透過學說與實務的累積逐步具體化，則有待觀察。在無法期待短期內再度修法的情況下，本文建議根據各種沒收型態之目的與性質，具體確定法定減免沒收事由的重要性與意義。

The recent amendment of the confiscation law has adopted the idea of confiscation reduction from German Criminal Law s38-2(b). The main concern is that, confiscation, as a criminal sanction which intervenes people’s property rights, should comply with the proportionality requirement. The legislative purpose of confiscation reduction is agreeable. However, the legislative techniques needs to be adjusted because the same criteria of reduction is applied to all cases, and the contents of reduction are vague. Concerning that the re-amendment is not possible in the near future, this article suggests that we should establish the importance and concrete meaning of the legitimate causes of reduction base on the different purposes of types of confiscation.