金融管理法規關係人範圍與法律適用問題之探討──兼論海外子公司是否有證券交易法第一七一條第一項第一款至第三款之適用

A Study Regarding the Scope and Practice of the Affiliate or Related Party in Financial Regulations – Including a Discussion Regarding Whether Article 171, Paragraph 1, Subparagraphs 1-3 of the Securities and Exchange Act Apply to Overseas Subsidiaries

金融管理法規中常見有關係人之規範，包括金融監督管理委員會組織法、證券交易法、銀行法、保險法、金融控股公司法、期貨交易法、證券投資信託及顧問法、票券金融管理法及不動產證券化條例，與其他相關之法規命令及行政規則所在多有，由於關係人是法律規範之行為主體之一，現行各法令用語並未統一，且從橫切面與縱切面觀察，關係人之規範相當分歧複雜，惟一旦被規定或解釋認定納入法令適用對象之範圍，則須承擔法律上之民、刑事與行政責任，因此事涉當事人之權益甚鉅，金融管理法規對關係人之適用已存在多號被大法官宣告違憲之情形，準此，為釐清關係人之範圍與法律適用，本文擬加以蒐集整理，並參照實務案例與外國立法例提出論述，期能提供如何界定範圍與適用法令之具體建議。

Provisions involving the affiliate or related party are frequently appear in financial regulations such as the Organic Act Governing the Establishment of the Financial Supervisory Commission, the Securities and Exchange Act, the Banking Act, the Insurance Act, the Financial Holding Company Act, the Futures Trading Act, the Securities Investment Trust and Consulting Act, the Act Governing Bills Finance Business, the Clauses of the Real Estate Securitization Act, and other legal orders and administrative rules.
The term of affiliate or related party is not unified and its provisions are at variance. However, as one of the legal subjects, a affiliate or related party shall bear civil, criminal, and administrative liabilities once it is interpreted as falling into the scope of relevant provisions. This uncertainty put affiliate or the party at risk and the Grand Justices even viewed some of the practices as unconstitutional. Hence, to further clarify the scope and practice of the affiliate or related party in financial regulations, this study will research and analyze relevant laws and cases from Taiwan and foreign countries, hoping to provide some solid advice.