| 關 鍵 詞： |
裁判時新法適用原則；利得沒收；第三人利得沒收；信賴保護；罪刑法定原則 |
| 中文摘要： |
沒收新法全盤更新並大致改善了我國沒收實體法機制。對於犯罪預防，乃至於合法財產秩序與犯罪被害人權益的維護，以及交易安全之保障均可做出貢獻。透過裁判時新法適用原則，始可有效貫徹了沒收新制之正當目的追求。對此之批評除因誤解而不可採外，對於修法前之重重問題如何改善未置一詞，甚至對於新法之相應調節機制未經全盤掌握即單向批評，說服力不足。刑事司法實務觀念上不應再將沒收（與扣押）視為無關宏旨之細事，而應體認其重大價值，自偵查初始即應採行相應措施，如此新法始能實踐其功效。
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| 英文關鍵詞： |
the Principle of Law in Force at the Time of Judgment；Confiscation of Crime Proceeds；Confiscation of Third-Party；Protection of Legitimate Expectation；no Punishment without Law |
| 英文摘要： |
The new confiscation regulations greatly renewed and improved the substantive confiscation law system with respect to prevent crime prevention, maintain legitimate property order and protect the interests of the victim. The application of the principle of law in force at the time of judgment can effectively achieve the goal of new regulations. Criticism for this principle is not persuasive due to their misunderstandings or prejudiced views. The criminal justice practice shall not view confiscation and seizure as unimportant trivia anymore; on the contrary, to embody the essence of new regulations, we should recognize its value and take relevant measures at the beginning of investigation.
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| 目 次： |
壹、前言與問題提出
貳、沒收之基本概念、指導原則與新法重點
參、適用裁判時沒收新法的必要性－從新原則的正當化基礎
肆、刑法施行法的統合關鍵價值
伍、沒收裁判時新法之舊案適用
陸、結論
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