Regulations Governing the Deposit Accounts and Suspicious or Unusual Transactions Article 5
Banks shall adopt the following measures for deposit accounts identified as involving suspicious or unusual transactions based on the categorization standards set out in the preceding Article:1. Category One:(1) If a deposit account is opened under a fake name, the bank shall immediately notify a judicial police authority, the Anti-Money Laundering Division of the Investigation Bureau, Ministry of Justice, and the Joint Credit Information Center ("JCIC"). The bank shall also close such account immediately. Any remaining balance shall be processed when a person legally entitled to claim it requests payment.(2) For a deposit account reported as a watch-listed account, the bank shall suspend all transaction functions of such account. All inward remittances shall be returned to the remitting bank, and notification shall be given to institutions designated by the competent authority in accordance with its regulations.(3) For a deposit account that is a derivative watch-listed account, the bank shall immediately suspend ATM card functions, fund transfers by telephone banking or Internet banking, and other electronic payment functions of such account. All inward remittances shall be returned to the remitting bank. When processing over-the-counter withdrawals, transfers, or outward remittances, the bank may request the account holder to provide transaction-related information to prove the reasonableness of the transaction; if a reasonable explanation cannot be provided, the bank may refuse to carry out the transaction.(4) Banks shall take such measures as may be required by other laws and regulations.2. Category Two:(1) Banks shall verify and continuously monitor such deposit accounts. Where there is a concern of suspicious or unusual transactions, the bank may, in addition to notifying judicial police authorities, adopt some or all of the measures set forth in the preceding subparagraph. In major or urgent circumstances, the bank may also notify the Taiwan High Prosecutors Office.(2) Banks shall take such measures as may be required by the Money Laundering Control Act and other applicable laws and regulations.
中文原文 存款帳戶及其疑似不法或顯屬異常交易管理辦法第5條
存款帳戶依前條之分類標準認定為疑似不法或顯屬異常交易者，銀行應採取下列處理措施：
一、第一類：
（一）存款帳戶如屬偽冒開戶者，應即通知司法警察機關、法務部調查局洗錢防制處及財團法人金融聯合徵信中心，銀行並應即結清該帳戶，其剩餘款項則俟依法可領取者申請給付時處理。
（二）存款帳戶經通報為警示帳戶者，應暫停該帳戶全部交易功能，匯入款項逕以退匯方式退回匯款行，並依主管機關規定通知其指定之機構。
（三）存款帳戶屬衍生管制帳戶者，應即暫停該帳戶使用提款卡、語音轉帳、網路轉帳及其他電子支付功能，匯入款項逕以退匯方式退回匯款行。
臨櫃辦理提領、轉帳或匯出匯款時，銀行得要求其提供交易相關資料，證明交易之合理性，如無法提出合理說明時，銀行得拒絕其交易。
（四）依其他法令規定之處理措施。
二、第二類：
（一）對該等帳戶進行查證及持續監控，有疑似不法或顯屬異常交易之虞者，除得通知司法警察機關外，並得採行前款之部分或全部措施。
遇有重大或急迫情形者，並得通知臺灣高等檢察署。
（二）依洗錢防制法等相關法令規定之處理措施。
一、第一類：
（一）存款帳戶如屬偽冒開戶者，應即通知司法警察機關、法務部調查局洗錢防制處及財團法人金融聯合徵信中心，銀行並應即結清該帳戶，其剩餘款項則俟依法可領取者申請給付時處理。
（二）存款帳戶經通報為警示帳戶者，應暫停該帳戶全部交易功能，匯入款項逕以退匯方式退回匯款行，並依主管機關規定通知其指定之機構。
（三）存款帳戶屬衍生管制帳戶者，應即暫停該帳戶使用提款卡、語音轉帳、網路轉帳及其他電子支付功能，匯入款項逕以退匯方式退回匯款行。
臨櫃辦理提領、轉帳或匯出匯款時，銀行得要求其提供交易相關資料，證明交易之合理性，如無法提出合理說明時，銀行得拒絕其交易。
（四）依其他法令規定之處理措施。
二、第二類：
（一）對該等帳戶進行查證及持續監控，有疑似不法或顯屬異常交易之虞者，除得通知司法警察機關外，並得採行前款之部分或全部措施。
遇有重大或急迫情形者，並得通知臺灣高等檢察署。
（二）依洗錢防制法等相關法令規定之處理措施。