Regulations on Anti-Money Laundering & Countering the Financing of Terrorism Operations Matters Conducted by Attorneys Article 8
If any of the following circumstances exists during the attorney-client relationship, the attorney shall verify the client’s identity again:1. If he/she knows the change of the client’s identity;2. If he/she finds that the identity information of the client is false;3. If it has been over one year since the establishment of attorney-client relationship, unless the client is assessed as low-risk.If there is a fact which can reasonably suspect that the client or the his/her transaction might be involved in money-laundering or terrorism financing (ML/TF) activities, and if the identity verification procedure of the client might cause the client to conceal or destroy ML/TF information, the attorney may omit the relevant verification procedure and directly report such fact to the Investigation Bureau of the Ministry of Justice in accordance with Article 11, before or during the process of the above said verification procedure.The duty to verify the client’s identity shall be terminated at the end of the attorney-client relationship
中文原文 律師辦理防制洗錢及打擊資恐作業辦法第8條
律師於委任關係存續中有下列情形之一者，應重新確認委任人身分：
一、明知委任人身分變更。
二、認所取得委任人之身分資料不實。
三、建立委任關係已逾一年。
但委任人經評估為低風險者，不在此限。
有事實而合理懷疑委任人或其所為交易涉及洗錢或資恐行為，因確認委任人身分程序可能使委任人隱蔽或湮滅相關洗錢或資恐資料時，律師得於執行前項確認程序前或進行中，不為相關確認程序，逕依第十一條規定，向法務部調查局申報。
確認委任人身分義務自委任關係終止時終止。
一、明知委任人身分變更。
二、認所取得委任人之身分資料不實。
三、建立委任關係已逾一年。
但委任人經評估為低風險者，不在此限。
有事實而合理懷疑委任人或其所為交易涉及洗錢或資恐行為，因確認委任人身分程序可能使委任人隱蔽或湮滅相關洗錢或資恐資料時，律師得於執行前項確認程序前或進行中，不為相關確認程序，逕依第十一條規定，向法務部調查局申報。
確認委任人身分義務自委任關係終止時終止。