公司洗錢防制之研究──以公司申報董監事及大股東資料義務為中心

A Study on Anti MoneyLaundering Focus on Company’sObligation about ReportingInformation of Its Directors,Supervisors, Managerial Officers,and Major Shareholders

2018年我國公司法修正時為了防制洗錢增訂第22條之1，規定公司應定期將董事、監察人、經理人及持有已發行股份總數或資本總額超過10%之股東之姓名或名稱、國籍、出生年月日或設立登記之年月日、身分證明文件號碼、持股數或出資額及其他中央主管機關指定之事項，以電子方式申報至中央主管機關建置或指定之資訊平臺；其有變動者，並應於變動後15日內為之，本文試圖討論此規定是否能防制洗錢，並提出看法。

In the 2018 amendment of the company law of Taiwan Company Act,in order to prevent money laundering, add Article 22-1. A company shallreport annually the names, nationalities, birthdays, or the dates of its incorporationregistration, identification numbers, numbers of shareholdingor capital contribution, and other items as required by the central competentauthority of its directors, supervisors, managerial officers, and shareholdersholding more than 10 percent of the total shares of a company tothe information platform established or designated by the central competentauthority by way of electronic transmission. If there is any change ofthe above items, the company shall, within 15 days after such change date,report such change to the information platform, provided, however, thatsuch report shall not apply to a company with certain qualifications. This article attempts to discuss whether this provision can prevent money launderingand provide an opinion.