論虛擬通貨的洗錢防制監管

洗錢防制在近年受到全球的關注，且由於洗錢犯罪具有跨國流動的特性，各國必須建立一致的監管標準才能有效防堵犯罪。而隨著如比特幣等具有價值儲存、交換、移轉特性的虛擬通貨日漸盛行，用於洗錢的標的也從傳統的法幣、名畫等資產逐漸轉移到該等附著於區塊鏈的虛擬通貨。防制洗錢金融行動工作組織（FATF）也認為對於此種新興的洗錢型態有正視的必要，並發佈了許多指引以利各國一同防堵，我國為遵循國際的反洗錢法遵也進行了數次的修法，惟是否符合國際之標準？是否仍有可檢討之處？則為本為之研究目的。對此，本文共分為五章。第一章為緒論，說明本文的研究目的、範圍與研究方法。第二章介紹以FATF為主的反洗錢法制。第三章則以美國、中國為比較法研究對象，探討主要國家對於反洗錢所採取的具體作為。第四章則分析我國的管制現況及修法動態後，提出相關管制上的建議。最後提出本文之結論。我國經過這幾年的努力，在法制建構上已與國際之法律遵循要求漸趨一致，惟仍有可檢討之處，本文希冀透過前述章節的研究安排，找出我國法制與國際主流思考的差異，並對未來關於虛擬通貨洗錢防制的管制方向提出建議，以建構完整的虛擬通貨反洗錢法制體系。

關鍵字

洗錢防制；區塊鏈； FATF ；虛擬通貨；虛擬通貨服務提供商；法律遵循

並列摘要

Anti-Money Laundering has received global attention in recent years, and because of the transnational nature of the crime, countries must establish consistent regulatory standards to effectively prevent crimes. With the increasing popularity of virtual currencies such as Bitcoin, which could store, exchange, and transfer. The subject matter used for money laundering has gradually shifted from traditional legal currency, paintings and other assets to these virtual currencies attached to block chains. The Financial Action Task Force (FATF) also sees the need to address this emerging form of money laundering, and has issued many guidelines to help countries to work together to prevent with risk-based approach. Taiwan also has modified “the Money Laundering Control Act”, and including the virtual currency platform and the trading company into the regulation in recent years. This dissertation divided into five chapters. The first chapter is an introduction, which describes the research motivation, purpose, scope, methodology and limitations. Chapter two introduces the FATF-based anti-money laundering legal system. Further, chapter three takes the U.S. and China as the comparative study subjects and examines the specific actions taken by major countries to combat money laundering. Chapter four analyzes the current legal system and the difficulty that financial institutions are facing in Taiwan. The last chapter is the conclusion. Through the preceding chapters, we hope to build a much more complete anti-money laundering legal system in the future.