世界金流新秩序 ── FATF虛擬資產規範及 我國法制面整體建議

Abstract

自中本聰（Satoshi Nakamoto）於2008年在網路上發表第一篇去中心化的虛擬貨幣比特幣論文後，虛擬貨幣就顛覆了我們對於金錢的傳統想像，金錢好像早已從那張躺在我們錢包裡薄薄的紙張，逐漸的成為一串數字、一堆代表錢包地址的亂碼及金鑰，或許我們仍習慣於現鈔帶給我們的安全感，但虛擬貨幣儼然已改變我們的世界。防制洗錢金融行動工作組織（Financial Action Task Force, FATF）是全球洗錢防制與打擊資恐國際規範的制定者，在2018年至2019年之際，就已提醒犯罪者喜歡使用虛擬貨幣進行暗網（Dark Web）黑市交易、買賣甚至洗錢的趨勢，FATF遂於2019年及2020年陸續發布虛擬資產指引及虛擬資產紅旗指標等文件，希冀成為全球各國對於虛擬資產的監理及各國執法單位追查的依歸，並要求世界各國最遲應在2021年完成虛擬資產監管法規之內國法化，顯示FATF亟欲掌握虛擬資產這看不見的數字金流。我國洗錢防制法於2017年11月修正，當時已先期納入「虛擬貨幣」為洗錢防制法規範範疇，可謂「超前部署」於國際標準之前。然而隨著亞太洗錢防制組織（Asia/Pacific Group on Money Laundering, APG）第三輪相互評鑑結束，我國獲得「一般追蹤」佳績後，洗錢防制法的修正再度成為各界焦點，除須兼顧國際標準對虛擬資產之規範外，本文欲透過國際經驗，彙整歸納符合臺灣本土之法制面整體方向淺見，供各界參考。

Since Satoshi Nakamoto published his first paper about “decentralized virtual currency” on the internet in 2008, virtual currency has subverted our traditional imagination of money. “Money” seems to transform from paper money to a string of numbers, a pile of wallet address and private key or public key. Perhaps we are still accustomed to the sense of security of cash, but virtual currency has already changed our world quietly. The Financial Action Task Force (FATF) is the international norms maker for global money laundering prevention and combating terrorism financing. From 2018 to 2019, FATF warned that criminals liked to use virtual currency for black market trading and money laundering in dark web. FATF has released documents such as virtual asset guidelines and virtual asset red flag indicators in 2019 and 2020, which gave a full landscape of the virtual assets. In Taiwan, the Money Laundering Control Act was amended in November 2017. At that time, it was included in the “virtual currency” as the scope of the money laundering prevention and control law, which can be described as international standards. However, with the end of the third round of APG Mutual Evaluation, the amendment of the Law has once again become the focus of all nations. In addition to considering the international standards for virtual assets, this research intends to use international experiences for suggesting appropriate directions for legal reform in Taiwan.