談虛擬貨幣與新型銀行之發展及監理

中文摘要近年金融科技盛行，金融交易模式邁向數位化，虛擬貨幣交易及新型態網路銀行因應而生，新興交易模式及型態雖具備便捷快速之特性，卻因法規監管不明，易成犯罪利用之渠道，因而各國政府於致力發展創新科技之餘，亦開始注重監管及立法，用以阻卻犯罪，打造安全且穩健之金融體系。本文首先將闡釋虛擬貨幣及新型態銀行之內涵，列舉其具備之特色及功能，並參考國外政府機關目前採取之監管模式，再討論我國目前虛擬貨幣及新型銀行之發展狀況，分析其二者於現行法下可能遭遇之問題，以及我國主管機關現階段之監理模式，進而提出建議及發展方向了解虛擬貨幣及新型銀行於國際及我國之監管模式後，將分述其二者目前可能面臨之重大法制議題，其中包含洗錢、資恐、資訊安全、個人資料保護四種層面。並以國際反洗錢組織及外國政府立法走向為軸，由淺入深比較我國洗錢防制法、資恐防制法、個人資料保護法之監管密度。而為兼顧產業創新及金融市場間之衡平，英國首先提出監理沙盒之概念，各國亦紛紛仿效，臺灣亦不例外，使涉及金融科技之服務及商品，一旦與現行法有衝突或安全疑慮之際，能先申請進入沙盒測試營運，同時經主管機關監理，一旦實驗成功並經核准後，即可正式進入市場。最後提出虛擬貨幣及新型銀行於我國進入監理沙盒之可能發展方向，並分析我國金融科技發展與創新實驗條例及相關法規豁免辦法之立法方向及缺漏，歸納出能輔助我國主管機關進行監理的策略。虛擬貨幣及新型銀行之監理不僅為國際趨勢，更為有效的監理資源分配所必需。本文認為借鏡他國之治理經驗，連結比較我國相關立法走向，再詳細評估各層面之風險，始可建構我國合宜金融科技發展之法制環境。關鍵字：虛擬貨幣、新型銀行、金融科技、監理沙盒、洗錢防制、打擊資恐

關鍵字

虛擬貨幣；新型銀行；金融科技；監理沙盒；洗錢防制；打擊資恐

並列摘要

Abstract In recent years, Fintech blow up and financial trading mode is moving towards digitalization, accompanied with the appearance of the Virtual Currency and the Neo Bank. Although new trading mode is convenient, easily to be the criminal maens as a result of the legislation indistinct. Therefore the national government devoted to develop the creative technology and legislate against crimes simultaneously. At first, the study will explian the meaning of the Virtual Currency and the Neo Bank, describing the features and function of them. Besides, refer to the supervision of the national government, and discussing the developing situation of them in Taiwan. Furthermore, analyze the strategies of the government organizations and propose the improvement. After realizing the supervision of the Virtual Currency and the Neo Bank, will respectively discuss the important legal subject, including Money Laundering, Financing of Terrorism, Information Security, Personal Data Protection. In addition, based on the policy of the Financial Action Task Force and national government, comparing with the related laws in Taiwan. In order to strike the balance of the financial innovation and the financial market, United Kingdom firstly proposed the concept of “regulatory sandbox”, and many countries have followed it. Once financial product or service has potential of conflicting with current legislative requirements or security, financial institution is allowed to take operative experiment in “regulatory sandbox”and simultaneously under the supervision of competent authority. After the successful experiment in sandbox, the financial institution would be allowed to officially propose financial product or service. Finally, proposing the possible of the Virtual Currency and the Neo Bank apply to enter the sandbox in Taiwan. Other than this, analyze the Financial Technology Innovation and Experiment act and the other connected laws, sum up the helpful suggestions. The supervision of the Virtual Currency and the Neo Bank, not only is the line international trend, but enabling effective allocation of necessary regulatory resources. By refering to the managerial experiences of other countries, and comparing the legislation in Taiwan, looking forward to establish the suitable legal environment Keywords：Virtual Currency, Neo Bank, Fintech, Sandbox, AML, CFT.