虛擬資產及服務提供者監管法規之研究

區塊鏈技術自從2008年出現後即快速發展，虛擬資產即是眾多知名應用之一，其所帶來的影響以及可能的風險當然隨之升高也另人難以預測，當中最為各國所重視的包括了針對洗錢以及資恐的風險。現行法律的規範用於規範虛擬資產已不敷使用了，又因法律制定時常曠日費時，無法跟上虛擬資產的快速發展，且和虛擬資產相關的爭議、詐騙案件層出不窮，因此建構全面性的規範迫在眉睫。本文參酌防制洗錢金融行動工作組織（Financial Action Task Force on Money Laundering, FATF）給予國際之反洗錢以及打擊資恐的40項建議書，以及國際上按照該40項建議所制定之對於虛擬資產以及其服務業者的規定及定性，並和我國現行所制定的規定兩相比較，對於我國規定不足之處以及現行規定當中有爭議之處提出建議。將虛擬資產根本面之規範解決後，隨之就需著手解決因虛擬資產其固有之特性所帶來的洗錢、資恐風險。我國在2021年7月正式上路之虛擬資產以及虛擬資產服務提供者相關之防制洗錢和打擊資恐措施有望可以解決現存的這些問題。我國之數位法幣（Central Bank Digital Currency, CBDC）研究小組係由央行負責籌組及試驗。數位法幣所帶來對於金融體系之正向效果雖令人期待，但其同時亦有可能危及金融體系，因此其所面臨之難題仍尚待解決。本文參酌各國對於數位法幣所採用之架構及規範，並以我國現行試驗之結論，提出我國數位法幣可能遭遇之困境及可行之解決方法，以期數位法幣能盡快上線並發揮其正向效果，對於我國金融體系帶來加乘之效果。

關鍵字

防制洗錢金融行動工作組織；數位法幣；反洗錢；反資恐；虛擬資產；虛擬資產服務提供者；洗錢防制法；區塊鏈；穩定幣

並列摘要

The blockchain technology has developed rapidly since it first appeared in 2008. Virtual assets (VA) are one of the well-known applications. The impacts and the possible risks that it brought have also emerged and unpredictable, including the risk of money laundering and the financing of terrorism. Currently, the regulations are already unsuitable to regulate the VA, the formulation of laws is time-consuming, and the issues and frauds related to virtual assets have emerged rapidly. Therefore, constructing the comprehensive structure of the regulations is an imminent work. This article refers to the 40 recommendations issued by the Financial Action Task Force on Money Laundering (FATF), as well as the international regulations on VA and virtual asset service providers (VASPs) formulated in accordance with the 40 recommendations. Comparing those regulations with the current regulations in Taiwan, giving advices to the inadequacies of our regulations and the controversies in the current regulations. After solving the issues on the regulations of the nature of the VA, it is necessary to solve the risk of money laundering and the financing of terrorism that brought by the characteristics of the VA. In July 2021, Taiwan has officially launched the anti-money laundering and countering the financing of Terrorism measures related to VA and VASPs. The vast majority of VA will be expected to be covered by those new measures. The Central Bank Digital Currency (CBDC) study group in Taiwan is organized and tested by the central bank. Although the positive effect of CBDC on the financial system is expected, it can also endanger the financial system at the same time, so the problems it faces still remain to be solved. This article considers the structures and specifications adopted by various countries for CBDC, and based on the conclusions of the current experiments conducted in Taiwan, proposing the difficulties that the CBDC in Taiwan may encounter and also the feasible solutions, so that CBDC can be launched as soon as possible and elaborate its positive effect, which has a multiplicative effect on Taiwan's financial system.

並列關鍵字

Financial Action Task Force on Money Laundering ； Central Bank Digital Currency ； Anti-Money Laundering ； Countering the Financing of Terrorism ； Virtual Asset ； Virtual Asset Service Providers ； Money Laundering Control Act ； Blockchain ； Stablecoin