論日本公證人於洗錢防制之請求人辨識義務──兼論我國法之規定

The Duty of Applicant Recognizing of Notaries in Japanese and Taiwanese Regulation

為打擊犯罪及防制恐怖活動，國際間現致力於反洗錢活動，世界各國亦逐年接受防制洗錢金融行動工作組織（FATF）等國際組織之洗錢防制現地評鑑。如於評鑑中取得良好成績，將有助於投資環境及資金流通，故可見各國正積極配合FATF所設之標準改善國內法制及防制洗錢措施。日本將於2019年10月至11月間接受FATF第4次之現地評鑑，於落實防制洗錢之眾多措施中，日本將「防制法人遭受不法濫用」及「取得實質受益人資訊」之議題，透過修正日本公證人法施行細則，課予公證人應於辦理章程認證時，檢視法人之資金來源是否合法，藉以防堵法人成為藏匿不法資金之所在。而我國於2018年11月間接受亞太防制洗錢組織（APG）之第三輪相互評鑑時，亦透過修正相關法規，賦予公證人申報可疑交易、辨識實質受益人等防制洗錢及打擊資恐義務。本文欲藉由觀察日本法之發展，分析外國於上開議題中，如何藉由公證人之協助，使法人之資金流向及實質受益人資訊透明化。並期透過外國法經驗與法律制度之比較，提供我國未來修法及實務運作上之參考。 For countering crime and terrorist activities, international organizations are nowadays committed to anti-money laundering events. Most of the countries are receiving the evaluation by Financial Action Task Force (FATF) to examine whether they have the proper policy for anti-money laundering (AML) and countering the financing of terrorism (CFT). Japan is also about to go through the fourth evaluation by FATF in 2019. Among the policies of AML/CFT, Japan made notaries examine the source of capital and the beneficial owners of the legal person when performing attestation service for the establishing article. Furthermore, notaries shall examine and recognize, whether the beneficial owner is in the sanction list or whether he/she is an individual terrorist or a terrorist organization identified or investigated by a foreign government or an international anti-money laundering organization. Same as Japan, Taiwan also asked notaries to fulfill this kind of duty when receiving mutual evaluation by APG in 2018. This dissertation intends to introduce Japanese regulation of the newly-made duty for notaries, and aims to make the references for amending and practicing of law through the comparison between policies of the two countries.