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辦理虛擬通貨平台及交易業務事業之定義(Definition of virtual currency exchanges)
行政院業於民國 110 年 4 月 7 日公佈函令,規定適用洗錢防制法下洗錢防制相關規定之辦理虛擬通貨平台及交易業務事業之範圍,並訂於 7 月 1 日生效。茲摘要重點如下:
(一)辦理虛擬通貨平台及交易業務事業定義為,為他人從事以下活動為業者:
1 虛擬通貨與新臺幣、外國貨幣及大陸地區、香港或澳門發行之貨幣間之交換。
2 虛擬通貨間之交換。
3 進行虛擬通貨之移轉。
4 保管、管理虛擬通貨或提供相關管理工具。
5 參與及提供虛擬通貨發行或銷售之相關金融服務。
(二)虛擬貨幣定義為運用密碼學及分散式帳本技術或其他類似技術,表彰得以數位方式儲存、交換或移轉之價值,且用於支付或投資目的者。但不包括數位型式之新臺幣、外國貨幣及大陸地區、香港或澳門發行之貨幣、有價證券及其他依法令發行之金融資產。

報告人:羅祖芳律師/李叡迪律師

On 7 April 2021, the Executive Yuan issued a ruling to define virtual currency exchanges, platforms and other relevant participants that are subject to the anti-money laundering requirements under the Money Laundering Control Act, which will take effect on 1 July 2021. We summarize below:
(1) The virtual currency exchange, platform and other relevant participant is defined as a business engaging in the following business for others:
(a) Exchange between a virtual currency and New Taiwan Dollar, foreign fiat currency and the fiat currency issued by Mainland China, Hong Kong, and Macao;
(b) Exchange among virtual currencies;
(c) Transfer of virtual currencies;
(d) Custody or management of virtual currencies or provision of management tools; or
(e) Participation or provision of financial services related to issuance or sale of virtual currencies.
(2) Virtual currencies are defined as those using cryptography and distributed ledger technology or other similar techniques to represent value that can be stored, exchanged or transferred in a digital way, for the purpose of payment or investment, but excluding New Taiwan Dollar, foreign fiat currency, fiat currency issued by Mainland China, Hong Kong, and Macao, securities, and other financial assets issued in accordance with laws and regulations in a digital way.

Reported by: Stacy Lo / Rady Lee

惇安法令雙週刊 第 366 期

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