Money Laundering Control Act Article 22
No person shall deliver, or make available to another party, the account information that he or she or others filed with a financial institution, or the account number that he or she filed with enterprises or persons providing virtual asset services or third-party payment services. However, this does not apply to those instances that are consistent with general business or financial transaction practices, or those that are based on a relationship of trust between friends and relatives, or other justifiable reasons.Violators of the preceding provisions shall be reprimanded by the police authorities of the relevant municipalities, counties (cities). The same applies to those who repeat a violation of the preceding provisions within five years after being reprimanded by the authorities.Any person, who violates the provisions of the first paragraph under one of the following circumstances, shall be punished with imprisonment of up to three years, detention, and/or a fine of up to one million New Taiwan Dollars:1.Committing the crime while making promises or quid pro quo.2.The total number of accounts or account numbers delivered or supplied is three or more.3.Repeating the crime within five years after first being reprimanded by the police authorities of the relevant municipalities, counties (cities), pursuant to the provisions of the preceding paragraph or the fourth paragraph.The circumstances, as described in the first or second subparagraph of the preceding paragraph, shall be sanctioned jointly by the relevant authorities, pursuant to the provisions of the second paragraph.If provisions of paragraph 1 are violated, the said financial institutions, enterprises or persons providing virtual asset services or third-party payment services shall suspend or restrict all or part of the functions of existing accounts or new accounts they intend to open for a period of time, or simply close those accounts.The identification criteria for the aforementioned accounts and account numbers, the duration, scope, procedures, methods, and operating procedures for suspension, restriction of functions, or closure, shall be determined by the Ministry of Justice, in conjunction with the central authorities in charge of the relevant businesses.The competent police authority shall, in conjunction with the competent social welfare authority, establish a case declaration mechanism. Upon the issuance of a warning concerning such activities, in accordance with the provisions of the second paragraph, if an individual or a family is known to be in need of social assistance, they should notify the relevant social welfare authorities in their municipality or county (city) to obtain social assistance, as prescribed in the Public Assistance Act.
中文原文 洗錢防制法第22條
任何人不得將自己或他人向金融機構申請開立之帳戶、向提供虛擬資產服務或第三方支付服務之事業或人員申請之帳號交付、提供予他人使用。
但符合一般商業、金融交易習慣，或基於親友間信賴關係或其他正當理由者，不在此限。
違反前項規定者，由直轄市、縣（市）政府警察機關裁處告誡。
經裁處告誡後逾五年再違反前項規定者，亦同。
違反第一項規定而有下列情形之一者，處三年以下有期徒刑、拘役或科或併科新臺幣一百萬元以下罰金：
一、期約或收受對價而犯之。
二、交付、提供之帳戶或帳號合計三個以上。
三、經直轄市、縣（市）政府警察機關依前項或第四項規定裁處後，五年以內再犯。
前項第一款或第二款情形，應依第二項規定，由該管機關併予裁處之。
違反第一項規定者，金融機構、提供虛擬資產服務及第三方支付服務之事業或人員，應對其已開立之帳戶、帳號，或欲開立之新帳戶、帳號，於一定期間內，暫停或限制該帳戶、帳號之全部或部分功能，或逕予關閉。
前項帳戶、帳號之認定基準，暫停、限制功能或逕予關閉之期間、範圍、程序、方式、作業程序之辦法，由法務部會同中央目的事業主管機關定之。
警政主管機關應會同社會福利主管機關，建立個案通報機制，於依第二項規定為告誡處分時，倘知悉有社會救助需要之個人或家庭，應通報直轄市、縣（市）社會福利主管機關，協助其獲得社會救助法所定社會救助。
但符合一般商業、金融交易習慣，或基於親友間信賴關係或其他正當理由者，不在此限。
違反前項規定者，由直轄市、縣（市）政府警察機關裁處告誡。
經裁處告誡後逾五年再違反前項規定者，亦同。
違反第一項規定而有下列情形之一者，處三年以下有期徒刑、拘役或科或併科新臺幣一百萬元以下罰金：
一、期約或收受對價而犯之。
二、交付、提供之帳戶或帳號合計三個以上。
三、經直轄市、縣（市）政府警察機關依前項或第四項規定裁處後，五年以內再犯。
前項第一款或第二款情形，應依第二項規定，由該管機關併予裁處之。
違反第一項規定者，金融機構、提供虛擬資產服務及第三方支付服務之事業或人員，應對其已開立之帳戶、帳號，或欲開立之新帳戶、帳號，於一定期間內，暫停或限制該帳戶、帳號之全部或部分功能，或逕予關閉。
前項帳戶、帳號之認定基準，暫停、限制功能或逕予關閉之期間、範圍、程序、方式、作業程序之辦法，由法務部會同中央目的事業主管機關定之。
警政主管機關應會同社會福利主管機關，建立個案通報機制，於依第二項規定為告誡處分時，倘知悉有社會救助需要之個人或家庭，應通報直轄市、縣（市）社會福利主管機關，協助其獲得社會救助法所定社會救助。