第五章 金融集團防制洗錢及打擊資恐資訊分享之比較法制
第一節 美國法
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第五章 金融集團防制洗錢及打擊資恐資訊分享之比較法制
關於金融集團防制洗錢及打擊資恐資訊分享之比較法制，本文參酌 FATF「私部門資訊分享指引」附錄二之他國資訊分享法制及運行實務簡介 後205，認為其中美國及新加坡關於金融集團資訊分享之法制運行較為成熟，
值得作為法制比較之基礎，故下文便以該二國的防制洗錢及打擊資恐規範 體系及資訊分享相關規範作為本章內容主軸。
第一節 美國法
第一項 防制洗錢及打擊資恐規範沿革
關於洗錢規範，美國首於 1970 年制定「銀行秘密法」（Bank Secrecy Act），亦稱為「貨幣及外匯交易申報法」（Currency and Foreign Transactions Reporting Act），而該法主要係要求金融機構保存及維護金融紀錄，並就特 定金融交易申報並提出報告，以協助政府進行調查刑事、逃漏稅等犯罪行 為，且該等資料亦能作為證明洗錢及其他金融犯罪之有力證據206。然而，
此法頒布後執行效果不彰，並因1985 年波士頓銀行洗錢案之發生，因而使 主管機關對金融檢查逐漸重視，美國國會有鑑於此，爰於1986 年制定「洗 錢管制法案」（Money Laundering Control Act），旨在因應銀行秘密法之缺 失207，該法首度將洗錢行為規定為聯邦刑事犯罪，包含：禁止貨幣工具之
205 FATF, supra note 151, Annex-2-Selected Examples and Practices, at 30-45, last visited 2019/8/11.
206 蕭富山，美國防止洗錢及銀行保密法之法律規範及其爭議，法學叢刊，39 卷 1 期，頁 90，
1994 年 1 月；FFIEC, Introduction (of Bank Secrecy Act (BSA) /Anti-Money Laundering (AML) Examination Manual), Background, at:
https://www.ffiec.gov/bsa_aml_infobase/pages_manual/OLM_002.htm (last visited 2019/5/11).
207 蔡虔霖，洗錢防制法之實用權益，頁 135，1997 年 9 月。
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洗錢行為208、禁止犯罪所得價值超過一萬美金之財物之金錢交易209及禁止 意圖規避交易申報之行為210，同時要求銀行建立並維持以銀行秘密法為據 之法令遵循程序211。
而後，美國國會亦陸續通過「反濫用毒品法（1988 年）」（Anti-Drug Abuse Act）、「Annunzio-Wylie 洗錢防制法（1992 年）」（Annunzio-Wylie Anti-Money Laundering Act）、「洗錢抑制法（1994 年）」（Anti-Money Laundering Suppression Act）、「洗錢及金融犯罪對策法（1998 年）」（Money Laundering and Financial Crimes Strategy Act）等法案212。另外，針對2001 年 9 月 11 日恐怖攻擊事件，美國國會通過「愛國者法案（2001 年）」（Uniting and Strengthening America by Providing Appropriate Tools Required to Intercept and Obstruct Terrorism Act of 2001, USA PATRIOT Act），成為美國自銀行秘 密法以來最重要之防制洗錢及打擊資恐規範213。該法案重要內容包含：將
「資恐行為」列為刑事犯罪、透過加強客戶辨識程序強化銀行秘密法的防 制洗錢及打擊資恐機制、禁止金融機構與海外空殼銀行往來業務，並明定 金融機構與政府部會間的資訊分享及金融機構間的自願性資訊分享等規 範214。至此，美國已為全球防制洗錢及打擊資恐的先驅國家。
208 18 U.S.C. § 1956.
209 18 U.S.C. § 1957.
210 31 U.S.C. § 5324.
211 31 U.S.C. § 5318.
212 FinCEN, History of Anti-Money Laundering Laws, at: https://www.fincen.gov/history-anti-money-laundering-laws (last visited 2019/5/11).
213 謝雪妮，銀行業防制洗錢及打擊資恐機制之實務探討，國立政治大學法律學研究所碩士論文，
頁 44，2017 年 7 月。
214 FinCEN, supra note 212 (last visited 2019/5/11).
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第二項 金融機構防制洗錢及打擊資恐重要規範簡介
第一款 銀行祕密法
美國法最重要的防制洗錢之規範為 1970 年頒布實施「銀行祕密法」，
且該法最著名之修正案為2001 年頒佈之「愛國者法案」，而其主要規範內 容係要求金融機構申報特定交易並維護金融交易紀錄。於「交易紀錄」方 面，鑒於完整的交易紀錄留存有利刑事、稅務及其他犯罪之調查，且該等 紀錄亦能作為打擊資恐的有用情資215，因此銀行秘密法授權美國財政部長 得發布行政規章即要求金融機構應依法留存交易紀錄216，並以保存原本或 複本之方式留存以下交易紀錄：
215 12 U.S.C. § 1829b.(a)(1)(A) (“Congress finds that—(A)adequate records maintained by insured depository institutions have a high degree of usefulness in criminal, tax, and regulatory investigations or proceedings, and that, given the threat posed to the security of the Nation on and after the terrorist attacks against the United States on September 11, 2001, such records may also have a high degree of usefulness in the conduct of intelligence or counterintelligence activities, including analysis, to protect against domestic and international terrorism”).
216 12 U.S.C. §1829b.(b)(1) (“Where the Secretary of the Treasury determines that the maintenance of appropriate types of records and other evidence by insured depository institutions has a high degree of usefulness in criminal, tax, or regulatory investigations or proceedings, he shall prescribe regulations to carry out the purposes of this section.”); 12 U.S.C. §1953(a)(1) (“If the Secretary determines that the maintenance of appropriate records and procedures by any uninsured bank or uninsured institution, or any person engaging in the business of carrying on in the United States any of the functions referred to in subsection (b), has a high degree of usefulness in criminal, tax, or regulatory investigations or proceedings, and that, given the threat posed to the security of the Nation on and after the terrorist attacks against the United States on September 11, 2001, such records may also have a high degree of usefulness in the conduct of intelligence or counterintelligence activities, including analysis, to protect against international terrorism, he may by regulation require such bank, institution, or person—(1)to require, retain, or maintain, with respect to its functions as an uninsured bank or uninsured institution or its functions referred to in subsection (b), any records or evidence of any type which the Secretary is authorized under section 1829b of this title to require insured banks to require, retain, or maintain;… ”); 31 CFR §1010.400 (“Each financial institution (as defined in 31 U.S.C. 5312(a)(2) or (c)(1)) should refer to its chapter X part for any additional recordkeeping requirements”); 31 CFR §1010.401 (“The Secretary hereby determines that the records required to be kept by this chapter have a high degree of usefulness in criminal, tax, or regulatory investigations or proceedings.”).
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1. 超過 1 萬美元的授信之交易紀錄，紀錄種類應包含：「被授信人之姓 名」、「地址」、「授信金額」、「授信交易性質及目的」、「授信日期」217； 2. 建議、要求或指示與美國境外人士、帳戶或地區進行金額超過 1 萬美
元通貨交易之紀錄218；
3. 建議、要求或指示其他金融機構或人士與美國境外人士、帳戶或地區 進行金額超過1 萬美元通貨交易之紀錄219；
4. 其他依美國財政部行政命令所要求應留存之紀錄220；
5. 非銀行金融機構在美境內之代理人、代理機構、分支機構或辦公室，
就每一金額超過 3000 美元之匯款指示（transmittal order），若其等機 構為匯款指示方之金融機構，應以保存原本、微縮膠片（microfilm）、 其他複本或電子紀錄等方式，留存與匯款指示相關之特定交易資訊：
「匯款指示人之姓名及地址」、「匯款指示所載金額」、「匯款指示之執 行日期」、「自匯款方收取的支付工具」、「匯款收取方之金融機構的身 分」、「匯款收取方之姓名及地址」、「匯款收取方之帳戶號碼」、「匯款 收取方之特殊識別資訊」，及「任何由提出匯款指示之人所簽署關於匯 款之表格或文件」；而若其等機構為匯款指示交易之中介金融機構或
217 31 CFR §1010.410(a) (“A record of each extension of credit in an amount in excess of $10,000, except an extension of credit secured by an interest in real property, which record shall contain the name and address of the person to whom the extension of credit is made, the amount thereof, the nature or purpose thereof, and the date thereof.”).
218 31 CFR §1010.410(b) (“A record of each advice, request, or instruction received or given regarding any transaction resulting (or intended to result and later canceled if such a record is normally made) in the transfer of currency or other monetary instruments, funds, checks, investment securities, or credit, of more than $10,000 to or from any person, account, or place outside the United States.”).
219 31 CFR §1010.410(c) (“A record of each advice, request, or instruction given to another financial institution or other person located within or without the United States, regarding a transaction intended to result in the transfer of funds, or of currency, other monetary instruments, checks, investment securities, or credit, of more than $10,000 to a person, account or place outside the United States.”).
220 31 CFR §1010.410(d) (“A record of such information for such period of time as the Secretary may require in an order issued under §1010.370(a), ...”).
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國財政部金融犯罪防制署（Financial Crimes Enforcement Network, FinCEN）申報超過 1 萬美元的現金交易222；（二）任何人攜帶超過 1 萬美元的現金 或貨幣工具進出美國國境時，必須向美國海關申報223，以及；（三）金融機
221 31 CFR §1010.410(e) (“Nonbank financial institutions. Each agent, agency, branch, or office located within the United States of a financial institution other than a bank is subject to the requirements of this paragraph (e) with respect to a transmittal of funds in the amount of $3,000 or more: (1) Recordkeeping requirements. (i)For each transmittal order that it accepts as a transmittor's financial institution, a financial institution shall obtain and retain either the original or a microfilm, other copy, or electronic record of the following information relating to the transmittal order: (A)The name and address of the transmittor; (B)The amount of the transmittal order; (C)The execution date of the transmittal order; (D)Any payment instructions received from the transmittor with the transmittal order; (E)The identity of the recipient's financial institution; (F)As many of the following items as are received with the transmittal order: (1)The name and address of the recipient; (2)The account number of the recipient; and (3)Any other specific identifier of the recipient; and (G)Any form relating to the transmittal of funds that is completed or signed by the person placing the transmittal order. (ii)For each transmittal order that it accepts as an intermediary financial institution, a financial institution shall retain either the original or a microfilm, other copy, or electronic record of the transmittal order. (iii) For each transmittal order that it accepts as a recipient's financial institution, a financial institution shall retain either the original or a microfilm, other copy, or electronic record of the transmittal order.”).
222 郭大維、呂靈芝，金融機構洗錢防制之國際比較及對我國之啟示，軍法專刊，57 卷 5 期，頁
78，2011 年 10 月；31 U.S.C §5313(a) (“When a domestic financial institution is involved in a transaction for the payment, receipt, or transfer of United States coins or currency … the institution and any other participant in the transaction the Secretary may prescribe shall file a report on the transaction at the time and in the way the Secretary prescribes.”); 31 CFR § 1010.311 (“Each financial institution other than a casino shall file a report of each deposit, withdrawal, exchange of currency or other payment or transfer, by, through, or to such financial institution which involves a transaction in currency of more than $10,000, except as otherwise provided in this section.”); 31 CFR § 1010.306(a)(3) (“All reports required to be filed by §§ 1010.311… shall be filed with FinCEN, unless otherwise specified.”).
223 郭大維、呂靈芝，同前註，頁 78；31 U.S.C §5316(a) (“Except as provided in subsection (c) of this section, a person or an agent or bailee of the person shall file a report under subsection (b) of this section when the person, agent, or bailee knowingly–(1) transports, is about to transport, or has transported, monetary instruments of more than $10,000 at one time–(A) from a place in the United States to or through a place outside the United States; or (B) to a place in the United States from or through a place outside the United States; or (2) receives monetary instruments of more than $10,000 at one time transported into the United States from or through a place outside the United States.”);
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instruments in an aggregate amount exceeding $10,000 at one time from the United States to any place outside the United States, or into the United States from any place outside the United States, shall make a report thereof.”); 31 CFR §1010.306(b)(3) (“All reports required by § 1010.340 shall be filed with the Customs officer in charge at any port of entry or departure, or as otherwise specified by the Commissioner of Customs and Border Protection.”).224 31 U.S.C §5318(g)(1) (“The Secretary may require any financial institution, and any director, officer, employee, or agent of any financial institution, to report any suspicious transaction relevant to a possible violation of law or regulation.”); 31 CFR §1010.320 (“Each financial institution (as defined in 31 U.S.C. 5312(a)(2) or (c)(1)) should refer to subpart C of its financial institution part in this chapter for any additional suspicious transaction reporting requirements.”); 31 CFR §1020.320(a)(1) (“Every bank shall file with the Treasury Department, to the extent and in the manner required by this section, a report of any suspicious transaction relevant to a possible violation of law or regulation. A bank may also file with the Treasury Department by using the Suspicious Activity Report specified in paragraph (b)(1) of this section or otherwise, a report of any suspicious transaction that it believes is relevant to the possible violation of any law or regulation but whose reporting is not required by this section.”); 31 CFR §1023.320(a)(1) (“Every broker or dealer in securities within the United States (for purposes of this section, a “broker-dealer”) shall file with FinCEN, to the extent and in the manner required by this section, a report of any suspicious transaction relevant to a possible violation of law or regulation. A broker-dealer may also file with FinCEN a report of any suspicious transaction that it believes is relevant to the possible violation of any law or regulation but whose reporting is not required by this section.”)；31 CFR §1025.320(a)(1) (“Each insurance company shall file with the Financial Crimes Enforcement Network, to the extent and in the manner required by this section, a report of any suspicious transaction involving a covered product that is relevant to a possible violation of law or regulation. An insurance company may also file with the Financial Crimes Enforcement Network by using the form specified in paragraph (b)(1) of this section or otherwise, a report of any suspicious transaction that it believes is relevant to the possible violation of any law or regulation but the reporting of which is not required by this section.”).
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其知悉交易被申報之事實，除為履行其法定職責所必要外，皆不得向被申 報之人揭露交易申報之事實。225」除此之外，為促進金融機構與公部門間 防制洗錢及打擊資恐的合作，愛國者法案亦於銀行秘密法中增訂申報可疑 交易申報免責規定，其規範：「金融機構及其董事、經理人、員工和代理人
（或該等自然人使他人）向聯邦機構自願性申報任何可能違法之事實或依 法申報可疑交易報告，該申報行為及未向被申報之人或其他因該等資訊被 辨識出之人通知該申報事實之行為，皆豁免所有法律責任。226」
第二款 愛國者法案
愛國者法案立法目的在於阻斷並處罰恐怖主義行為、加強執法機關
愛國者法案立法目的在於阻斷並處罰恐怖主義行為、加強執法機關