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在刑事法上係指受沒收宣告，惟於全部或一部不能沒收或不宜執行沒收時之替代執行方法。

因犯罪所得之財物全部或一部不能沒收或不宜執行沒收時，則不沒收原物，因物品有轉手之情況，則命其繳納相當價額，轉換為金錢方式追討。

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