我國電子支付儲值與交易額度規範之法制探討

Abstract

隨著金融科技快速發展與非現金支付政策推動，電子支付已逐漸成為我國支付體系中重要的支付工具。電子支付機構所提供之代理收付、儲值及資金移轉等服務，雖有助於提升支付效率與降低交易成本，然其業務性質涉及大眾資金的流動，對金融秩序與消費者權益具有高度影響性。基此，立法者遂於民國（下同）104年制定「電子支付機構管理條例」及其子法，奠定我國電子支付業務法制定位。

本研究以我國電子支付交易與儲值限額制度為研究核心，回溯電子支付制度自立法以來之發展歷程，分析不同階段限額設計背後之政策目的與監理邏輯。研究發現，制度初期係以「小額零售支付定位」為核心，採取較為保守之限額管理模式，以控制新興支付工具可能衍生之資金風險與監理不確定性，其後隨市場發展逐步導入較具彈性之分級管理機制，並配合法制修正，開放國內外小額匯兌業務，調整帳戶分類與身分驗證架構，主管機關的監理思維也逐步轉向風險導向治理模式。

本研究於檢視限額制度的合理性與侷限後，指出現行制度雖在風險控管上具一定成效，惟於市場成熟度提升及支付場景多元化之情境下，過度依賴固定金額上限，可能對產業發展與使用者需求形成不必要限制。故本研究提出我國未來制度調整的方向，期能在促進金融創新、維護資金安全與提升監理彈性之間，建構更具韌性之電子支付法制。

With the rapid advancement of financial technology and the promotion of cashless payment policies, electronic payments have increasingly become an important payment instrument in Taiwan’s payment system. The services provided by electronic payment institutions—including agency collection and payment, stored-value functions, and fund transfers—enhance payment efficiency and reduce transaction costs. Notwithstanding these benefits, the nature of such services involves the handling and circulation of public funds, thereby giving rise to significant implications for financial order and the protection of consumer rights. In response, the legislature promulgated the Electronic Payment Institutions Act in 2015, together with its subordinate regulations, thereby establishing the legal framework that defines the regulatory positioning of electronic payment services in Taiwan. This study focuses on Taiwan’s regulatory framework governing transaction and stored-value limits in electronic payment services, tracing its evolution since the enactment of the Electronic Payment Institutions Act and analyzing the policy objectives and regulatory logic underlying the design of limits across different stages. It finds that Taiwan’s initial regime was grounded in a “small-value retail payment” orientation, adopting a relatively conservative limit-based approach to mitigate potential fund-related risks and regulatory uncertainties associated with emerging payment instruments. As the market developed, a more flexible tiered management mechanism was gradually introduced, accompanied by legal amendments that expanded domestic and cross-border small-value remittance services, adjusted account classifications, and refined identity verification frameworks, thereby reflecting a shift in supervisory approach toward risk-based governance. Building on this analysis, this study examines the rationales and limitations of the current limit-based regime. While the existing framework has achieved a certain degree of effectiveness in risk control, it may, amidst increasing market maturity and more diverse payment scenarios, impose unnecessary constraints on industry development and fail to adequately respond to evolving user needs due to its reliance on fixed monetary caps. Accordingly, this study proposes directions for future regulatory reform to construct a more resilient legal framework for electronic payment services that balances the promotion of financial innovation, the safeguarding of funds, and enhanced regulatory flexibility.