Money Laundering Control Act｜第 5 條｜檢察｜Act｜In Force
法務部｜v1.0
Last Amended: 2024-07-31
As used in this Act, “financial institutions” include: 1. Banks; 2. Trust and investment corporations; 3. Credit cooperative associations; 4. Credit departments of farmers’ associations; 5. Credit departments of fishermen’s associations; 6. Agricultural Bank of Taiwan; 7. Postal institutions handling postal savings, remittance businesses and simple life insurance business; 8. Bills finance companies; 9. Credit card companies; 10. Insurance companies; 11. Securities companies; 12. Securities investment trust enterprises; 13. Securities finance enterprises; 14. Securities investment consulting enterprises; 15. Centralized securities depository enterprises; 16. Futures commission merchants; 17. Trust enterprises; and 18. Other financial institutions designated by the competent authorities in charge of the relevant industries. The provisions governing financial institutions of this Act shall apply to enterprises or persons handling financial leasing, providing virtual asset services. As used in this Act, “designated nonfinancial enterprises or persons” include the following enterprises or persons: 1. Jewelry businesses. 2. Land administration agents and real estate agencies, when they are involved in transactions concerning purchase and sale of real estate. 3. Lawyers, notaries and accountants, when they prepare for or carry out transactions for their client concerning the following transactions: (1) Purchasing and selling real estate; (2) Managing of client money, securities or other assets; (3) Management of bank, savings or securities accounts; (4) Organization of contributions for the creation, operation or management of companies; or (5) Creation, operation or management of legal persons or agreements, and buying and selling business entities. 4. Trust and company service providers, when they prepare for or carry out transactions for a client concerning the following transactions: (1) Acting as a formation agent of a legal person; (2) Acting as or arranging for another person to act as a director or secretary of a company, a partner of a partnership, or a similar position in relation to other legal persons; (3) Providing a registered office, business address, accommodation, correspondence or administrative address for a company, a partnership, a trust or any other legal persons or arrangement; (4) Acting as or arranging for another person to act as a trustee of a trust or performing the equivalent function for another form of legal arrangement; or (5) Acting as or arranging for another person to act as a nominee shareholder for another person. 5.Enterprises or persons that provide third-party payment services. 6. Other enterprises or persons, with the characteristics of their operation or transaction modes likely involved in money laundering. The Ministry of Justice shall, in consultation with the central competent authority in charge of the relevant industries, make a report for the Executive Yuan to designate the scope of enterprises or persons handling financial leasing, providing virtual asset services listed in paragraph 2, define the types of transactions applicable to the designated nonfinancial enterprises or persons mentioned in the sixth subparagraph of paragraph 3, and the enterprises or persons listed in the preceding paragraph not required to make a transaction report prescribed in paragraph 1 of Article 12. The Ministry of Justice in consultation with the central competent authorities in charge of the relevant industries, where necessary, shall designate payment tools aside from cash for the transactions that reach a certain amount made by financial institutions, enterprises or persons listed in paragraphs 1 to 3. If financial institutions, enterprises or persons in paragraphs 1 to 3 violate the provisions of the preceding paragraph, the central competent authority in charge of the relevant industries shall impose a fine of not more than twice the transaction amount. If the central competent authorities in charge of the relevant industries mentioned in the preceding six paragraphs are ambiguous, the Executive Yuan shall designate the central competent authorities in charge of the relevant industries. Where the designation prescribed in paragraph 4, paragraph 5 and the preceding paragraph involves matters of the Judicial Yuan, the Executive Yuan shall make the designation in consultation with the Judicial Yuan.
本法所稱金融機構，包括下列機構： 一、銀行。 二、信託投資公司。 三、信用合作社。 四、農會信用部。 五、漁會信用部。 六、全國農業金庫。 七、辦理儲金匯兌、簡易人壽保險業務之郵政機構。 八、票券金融公司。 九、信用卡公司。 十、保險公司。 十一、證券商。 十二、證券投資信託事業。 十三、證券金融事業。 十四、證券投資顧問事業。 十五、證券集中保管事業。 十六、期貨商。 十七、信託業。 十八、其他經目的事業主管機關指定之金融機構。 辦理融資性租賃、提供虛擬資產服務之事業或人員，適用本法關於金融機構之規定。 本法所稱指定之非金融事業或人員，指從事下列交易之事業或人員： 一、銀樓業。 二、地政士及不動產經紀業從事與不動產買賣交易有關之行為。 三、律師、公證人、會計師為客戶準備或進行下列交易時： （一）買賣不動產。 （二）管理客戶金錢、證券或其他資產。 （三）管理銀行、儲蓄或證券帳戶。 （四）有關提供公司設立、營運或管理之資金籌劃。 （五）法人或法律協議之設立、營運或管理以及買賣事業體。 四、信託及公司服務提供業為客戶準備或進行下列交易時： （一）關於法人之籌備或設立事項。 （二）擔任或安排他人擔任公司董事或秘書、合夥之合夥人或在其他法人組織之類似職位。 （三）提供公司、合夥、信託、其他法人或協議註冊之辦公室、營業地址、居住所、通訊或管理地址。 （四）擔任或安排他人擔任信託或其他類似契約性質之受託人或其他相同角色。 （五）擔任或安排他人擔任實質持股股東。 五、提供第三方支付服務之事業或人員。 六、其他業務特性或交易型態易為洗錢犯罪利用之事業或從業人員。 第二項辦理融資性租賃、提供虛擬資產服務之事業或人員之範圍、第三項第六款指定之非金融事業或人員，其適用之交易型態，及得不適用第十二條第一項申報規定之前項各款事業或人員，由法務部會同中央目的事業主管機關報請行政院指定。 第一項至第三項之金融機構、事業或人員所從事之交易，必要時，得由法務部會同中央目的事業主管機關指定其達一定金額者，應使用現金以外之支付工具。 第一項至第三項之金融機構、事業或人員違反前項規定者，由中央目的事業主管機關處交易金額二倍以下罰鍰。 前六項之中央目的事業主管機關認定有疑義者，由行政院指定之。 第四項、第五項及前項之指定，其事務涉司法院者，由行政院會同司法院指定之。