藝術品犯罪可謂是法定犯罪的一種，所侵害的是文化的財產法益，同時也是一種特殊的犯罪類型，如果將犯罪學的領域譬如為一幅拼圖，那藝術品犯罪則為此拼圖的一塊缺口；本文首先以從國際法上對文化資產的重視至台灣法律對藝術品犯罪的制約來論述對藝術作品犯罪之法律觀；並透過犯罪學理論之解釋說明此類犯罪之成因，藉由軍、司法裁判書類實證之分析來探討藝術品犯罪發生的現象及特質。研究發現，在司法部分，就次數分配而言，以民國90年（2001年）為高峰，訴訟特性係以無選任辯護人的情況居多，同時以附隨於竊盜案件，在北部地區偷竊畫作營利為主要特徵；進而透過卡方檢定，則發現訴訟特徵，尤其是藝術品犯罪所涉之法領域，對於藝術品犯罪而言，具有顯著之關連性；至於行為特徵則與受侵害藝品種類無顯著關連存在，其原因可能在於樣本數太少，導致結果有偏誤，代表性不足以推論母體之情況；在軍法方面，藝術品犯罪類型較為罕見，透過個案分析發現其人口、行為及訴訟特徵與司法相較，均有顯著之差異性。

Art crime can be described as a statutory crime against cultural property, and also as a special type of offense. In this paper, the legal concepts of art crimes of Taiwan are discussed from the viewpoints of international law governing the importance of cultural assets. The causes of such crimes are explained through criminological theories. There is an empirical analysis of art and the phenomenon and characteristics of the crime committed. According to judicial research, the peak of art crimes in Taiwan was in 2001. Through the chi-square test, litigation characteristics are determined, especially in the field of art crime in relation to law and art crime; all of which have significant implications. There is no significant connection as far as behavioral characteristics of art crimes are concerned due to limited number of samples which led to impartial results.