貪污治罪條例

This provision states that the statute is enacted to punish corruption and clarify public administration.

若與第四條至第六條之罪有關，檢察官或法院可在偵查或審判中命本人說明來源合法；若不能證明，特定期間內取得的可疑財產會被視為犯罪所得。

This provision criminalizes offering, promising, or delivering bribes or other improper benefits to Article 2 officials, including conduct involving foreign, mainland China, Hong Kong, or Macao officials in cross-border trade, investment, or other business matters.

對於特定罪名且情節輕微、涉案財物或不正利益不超過新臺幣五萬元的情況，刑罰應減輕。

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Supervisors who knowingly shelter corruption or fail to report it face imprisonment.

從事監察、會計、審計、犯罪調查、督察或政風工作的人員，因執行職務知悉有貪污事證時，必須舉發；不舉發者，可能處一年以上七年以下有期徒刑。

明知是因第4條至第6條犯罪所得的財物，而去收受、搬運、隱匿、寄藏或故買的人，會被處以刑罰。

誣告他人犯本條例之罪，或虛構事實使他人受刑事處分者，會被加重處罰；無第二條人員身分而犯前二項罪者，也照前述規定處斷。

If an offence under this provision is punished with imprisonment or a more severe penalty, deprivation of public rights is also to be declared.

檢舉貪污瀆職案件的人應受獎勵和保護；各機關應採取具體措施防治貪污，相關辦法由行政院訂定。

本條例未規定的事項，適用其他法律規定。

公務員如果犯了本條例所定的罪，將依本條例處斷。

This provision sets when the article takes effect, with specific exceptions for certain amended texts.

與前條人員共犯本條例之罪的人，也依本條例處斷。

This provision punishes several forms of misconduct involving public property, public works, transport, and bribery with life imprisonment or at least 10 years’ imprisonment, and may add a fine up to NT$100 million.

做出本條列舉三類行為之一的人，會被判七年以上有期徒刑，並可能另處新臺幣六千萬元以下罰金。

A person who commits any of the listed acts faces at least five years’ imprisonment, and may also be fined up to NT$30 million.

檢察官在偵查中，若發現公務員及其配偶、未成年子女在涉嫌犯罪當時起三年內財產增加與收入明顯不相當，可命當事人就可疑財產提出說明；未正當說明、無法合理說明或說明不實者，會受刑罰。

對負有調查、追訴或審判職務的人員，如果犯第四條第一項第五款或第五條第一項第三款之罪，刑罰可加重至二分之一。

If a person convicted under Articles 4 to 6 voluntarily surrenders after the offence and returns all unlawfully obtained property, the punishment may be reduced or waived; if this leads to the discovery of other principal offenders or accomplices, the punishment is waived. If the person confesses during investigation and returns all unlawfully obtained property, the punishment is reduced; if this leads to the discovery of other principal offenders or accomplices, the punishment may be reduced or waived.

在本條例修正施行前犯第四條至第六條之罪的人，如果在修正施行後一年內自首，適用前條第一項的規定。