To prevent telecom fraud offenders transfer proceeds of crime and to return the proceeds of crime to the victims, the Financial Supervisory Commission sets up the immediate-frozen watch-listed account system. But what’s the resolution to the legal issue of the transferring and recovery? What’s the relief that the account holder can request? What’s the equal way to return the proceeds of crime to the victims? In this regard, the article below is about to introduce the system in Taiwan and Japan. Then, it will review the implementation for the future reference.