刑事訴訟法－第455-26條
參與人財產經認定應沒收者，應對參與人諭知沒收該財產之判決；認不應沒收者，應諭知不予沒收之判決。
前項判決，應記載其裁判之主文、構成沒收之事實與理由。
理由內應分別情形記載認定事實所憑之證據及其認定應否沒收之理由、對於參與人有利證據不採納之理由及應適用之法律。
第一項沒收應與本案同時判決。
但有必要時，得分別為之。
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