論詐欺犯罪危害防制條例之金融防詐措施──以警示帳戶為重心之制度評析

Abstract

詐欺犯罪為我國嚴重社會問題，為落實《新世代打擊詐欺策略行動綱領》之政策執行需求，並藉由跨部門、跨層級及跨領域之公私協力合作，強化金融、電信及網路各面向之防詐作為，我國於2024年頒布《詐欺犯罪危害防制條例》，作為首部針對詐欺犯罪制定之打詐專法。以當代詐欺犯罪工具中不可缺少之存款帳戶觀之，詐欺犯罪危害防制條例之金融防詐措施，相較於銀行法並不完善之規範，是否能夠進一步填補其於法律程序、救濟層面之漏洞？甚或是進一步達成詐防條例立法理由所述，藉由公私協力強化防詐作為或被害人保護？均值得關注。

本文首先藉由銀行法下金融防詐義務之介紹，嘗試描繪我國主要金融防詐措施，即警示帳戶制度之法制概況及可能疑義，並於介紹詐欺犯罪危害防制條例此一新法的同時，觀察其與銀行法規範之區別及實益。整體而言，所謂金融防詐措施章節，實際上與銀行法規範相去不遠，並未能解決我國金融防詐法制長久以來之疑義。

最終，本文嘗試藉由我國採行以司法警察機關為主體之警示帳戶制度運行下，長期被空洞化之金融機構對存款帳戶之善良管理人義務出發，參考日本法行之有年之制度設計，要求金融機構獨立負擔為存款帳戶交易功能限制之義務，作為脫離既有法律爭議之切入點，或可給予我國防詐法制新的篇章。

Fraud has become a serious social problem in Taiwan. In 2024, Taiwan enacted the Fraud Crime Hazard Prevention Act as the first statute specifically addressing fraud. This article examines whether the financial fraud prevention measures under the Fraud Crime Hazard Prevention Act improve upon the existing framework under The Banking Act of The Republic of China, particularly with respect to legal procedures, remedies, publicprivate cooperation, and victim protection.

This study first examines financial institutions’ anti-fraud obligations under The Banking Act of The Republic of China and the legal framework of the watch-listed account system, and then introduces the newly enacted Fraud Crime Hazard Prevention Act and examines how it differs from The Banking Act of The Republic of China and the practical implications of such differences. It argues that the Fraud Crime Hazard Prevention Act largely retains the existing framework and fails to resolve long-standing legal issues concerning financial anti-fraud measures. Against this backdrop, this article reconsiders the role of financial institutions, drawing on the Japanese legal framework. It proposes that financial institutions should independently assume an obligation to restrict the transactional functions of accounts when legally justified. A clearer division of functions between judicial police agencies and financial institutions may provide a new approach to strengthening Taiwan’s financial anti-fraud regulations.