金融法上「有利害關係之第三人」之概念及適用問題

各種金融業法對關係人交易所採取之監控機制，因各有所欲達成之政策目標及立法政策，故對於關係人之定義、交易類型及監控方法並非完全一致，可能出現不同之制度設計。本文除探討金控集團或保險業從事「與有利害關係之第三人進行交易」或「與第三人進行有關係人參與之交易」之基本概念外，並對於其衍生問題、交易限制及資訊揭露機制進行分析，期能釐清實務爭議，解決法律適用之疑義。最後提出結論及建議。

There are various financial business acts which regulate the related party transaction in Taiwan. However, based on the different legislative purpose and legislative policy, there is no completely consistent regulation about the definition of related party transaction, the types of transaction and the normative model. This study introduces the basic conception of how a financial holding group or insurance company can lawfully engage in transaction with third parties having a related interest or engage in transaction with third parties in which transaction, the related party are involved. Besides, the study also analyses the derivative issues, trading restrictions and information disclosure mechanisms, and tries to clarify practical disputes and resolve doubts about the application of laws. In the end, the study will provide a conclusion and suggestion about the practical problems mentioned above.