自中本聰（Satoshi Nakamoto）於 2008 年在網路上發表第一篇去中心化
的虛擬貨幣比特幣論文後，虛擬貨幣就顛覆了我們對於金錢的傳統想像，金
錢好像早已從那張躺在我們錢包裡薄薄的紙張，逐漸的成為一串數字、一堆
代表錢包地址的亂碼及金鑰，或許我們仍習慣於現鈔帶給我們的安全感，但
虛擬貨幣儼然已改變我們的世界。防制洗錢金融行動工作組織（Financial
Action Task Force, FATF）是全球洗錢防制與打擊資恐國際規範的制定者，在
2018 年至 2019 年之際，就已提醒犯罪者喜歡使用虛擬貨幣進行暗網（Dark
Web）黑市交易、買賣甚至洗錢的趨勢，FATF 遂於 2019 年及 2020 年陸續發
布虛擬資產指引及虛擬資產紅旗指標等文件，希冀成為全球各國對於虛擬資
產的監理及各國執法單位追查的依歸，並要求世界各國最遲應在 2021 年完成
虛擬資產監管法規之內國法化，顯示 FATF 亟欲掌握虛擬資產這看不見的數
字金流。我國洗錢防制法於 2017 年 11 月修正，當時已先期納入「虛擬貨
幣」為洗錢防制法規範範疇，可謂「超前部署」於國際標準之前。然而隨著
亞太洗錢防制組織（Asia/Pacific Group on Money Laundering, APG）第三輪相
互評鑑結束，我國獲得「一般追蹤」佳績後，洗錢防制法的修正再度成為各
界焦點，除須兼顧國際標準對虛擬資產之規範外，本文欲透過國際經驗，彙
整歸納符合臺灣本土之法制面整體方向淺見，供各界參考。

Since Satoshi Nakamoto published his first paper about “decentralized virtual
currency” on the internet in 2008, virtual currency has subverted our traditional
imagination of money. “Money” seems to transform from paper money to a string
of numbers, a pile of wallet address and private key or public key. Perhaps we are
still accustomed to the sense of security of cash, but virtual currency has already
changed our world quietly. The Financial Action Task Force (FATF) is the interna-
tional norms maker for global money laundering prevention and combating terror-
ism financing. From 2018 to 2019, FATF warned that criminals liked to use virtual
currency for black market trading and money laundering in dark web. FATF has
released documents such as virtual asset guidelines and virtual asset red flag indi-
cators in 2019 and 2020, which gave a full landscape of the virtual assets. In Tai-
wan, the Money Laundering Control Act was amended in November 2017. At that
time, it was included in the “virtual currency” as the scope of the money laundering
prevention and control law, which can be described as international standards.
However, with the end of the third round of APG Mutual Evaluation, the amend-
ment of the Law has once again become the focus of all nations. In addition to con-
sidering the international standards for virtual assets, this research intends to use
international experiences for suggesting appropriate directions for legal reform in
Taiwan.