警示帳戶即時凍結與發還犯罪所得制度之研究——與日本法制的比較

The Immediate-frozen Watchlisted Account System and the Recovery Proceeds of Crime System – A Comparison Legal Studyon Taiwan and Japan

為了防止電信詐騙行為人移轉犯罪所得，金融監理機關遂發展出警示帳戶制度，期能及時凍結犯罪所得的移轉，並發還被害人。但是快速凍結、發還可能衍生的問題即為如果發生錯誤，帳戶名義人應該如何救濟？如何公平的發還被害人？基此，本文先行概述臺灣與日本之制度，再藉由日本法制的比較檢討未來可能改進的方向。

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.