日本近期金融犯罪防制政策之分析：以跨部門協作與數位金融風險治理為中心

Japan’s Recent Financial Crime Prevention Policies: An Analysis Centered on Interdepartmental Collaboration and Digital Financial Risk Governance

本文旨在分析日本近期防制洗錢與打擊金融犯罪政策之發展，並探討其對我國制度精進之啟示。文章首先說明洗錢與金融犯罪之密切關聯，並整理國際組織（FATF）規範之演進與我國洗錢防制法制之發展脈絡。不同於以往研究多著重於制度描述，本文進一步導入規管治理理論，建構包含「回應式規管」、「軟法治理」與「跨部門協作法理」之分析架構，藉以釐清數位金融環境下監理哲學之範式轉移。
在分析部分，本文聚焦日本近年制度動向，指出日本在經歷APG評鑑與金融機構違規事件後，政策重心已由形式合規轉向強調有效性檢證、風險導向監理及跨部門合作。具體而言，日本一方面透過風險管理體系整備、可疑交易參考案例修訂等監理措施強化防制洗錢對策；另一方面，亦藉由金融廳與警察廳協作及「保護國民免受欺詐綜合對策2.0」等措施，將國民財產安全保護納入整體治理架構。
本文認為，防制洗錢與打擊金融犯罪之制度設計，應兼顧制度運作之實效性與風險辨識之動態調整。對我國而言，在推動「打詐四法」之背景下，日本之有效性檢證、資訊共享及非面對面交易管理等政策發展，提供了重要的理論與實務參考。最後，本文指出，我國未來應朝向兼顧國際規範、制度實效與國民保護之整體治理方向持續精進。

This article analyzes recent developments in Japan’s policies for anti-money laundering (AML) and financial crime prevention, exploring their implications for the refinement of Taiwan’s institutional framework. It first elucidates the close nexus between money laundering and financial crime, identifying the former not only as a process of concealing illicit proceeds but also as a pivotal mechanism for sustaining and expanding criminal activities. Furthermore, it reviews the evolution of international standards set by the Financial Action Task Force (FATF) and the historical development of Taiwan’s AML legal framework. Moving beyond traditional descriptive research, this study introduces Regulatory Governance theory to construct an analytical framework encompassing ''Responsive Regulation,'' ''Soft Law Governance,'' and the ''Jurisprudence of Interdepartmental Collaboration,'' thereby clarifying the paradigm shift in supervisory philosophy within the digital financial environment.
In the analytical section, the article focuses on Japan’s recent institutional trends, noting that following APG evaluations and major compliance failures by financial institutions, Japan’s policy focus has shifted from formal compliance toward an emphasis on effectiveness testing, risk-based supervision, and interdepartmental collaboration. Specifically, Japan has bolstered its AML efforts through supervisory measures such as the refinement of risk management systems and the revision of suspicious transaction reference cases. Simultaneously, by fostering collaboration between the Financial Services Agency (FSA) and the National Police Agency (NPA) and implementing the ''Comprehensive Strategy to Protect Citizens from Fraud 2.0,'' Japan has integrated the protection of citizens' property into its comprehensive governance architecture.
This study argues that the institutional design for combating financial crime must balance operational effectiveness with the dynamic adjustment of risk identification. For Taiwan, in the context of promoting the ''Anti-Fraud Four Acts,'' Japan’s policy developments in effectiveness testing, information sharing, and the management of non-face-to-face transactions provide vital theoretical and practical insights. Ultimately, the article concludes that Taiwan should advance toward an integrated governance direction that harmonizes international standards, institutional effectiveness, and citizen protection.