Regulations Governing Identity Verification Mechanism and Transaction Amount Limits of Electronic Payment Institutions Article 24
An electronic payment institution shall retain the following necessary transaction records of users:1. For the business of collecting and making payments for real transactions as an agent: records retained on the types, account numbers or card numbers of payors’ payment instruments, amount, types of the payment currency and time of making payment, e-payment account numbers or stored value card numbers of payors and recipients, information for the identification of the contracted institutions, transaction services fees and related transaction results; in the cases of refunds, records retained on methods, amount, types of currency, time of making refund, and types, account numbers or card numbers of payment instruments used for making refund payment and the related transaction results.2. For the business of accepting deposits of funds as stored value funds: Records retained on deposit methods, e-payment account numbers or stored value card numbers receiving the deposit, amount, types of currency and time of making deposit, transaction services fees and related transaction results.3. For the business of small-amount domestic and international remittances: Records retained on the users’ e-payment account numbers, amount, types of currency and time of making remittances, transaction services fees and related transaction results.4. For withdrawal of funds from e-payment account: Records retained on the e-payment account number from which the fund is withdrawn, the account number of the user’s same-currency financial institution deposit account which the fund is transferred into, amount, types of currency and time of making withdrawal, transaction services fees and related transaction results.Electronic payment institutions shall retain the log files of necessary transaction records prescribed in the preceding paragraph for at least five years, and ensure their veracity and completeness to facilitate account examination and reconciliation.
中文原文 電子支付機構使用者身分確認機制及交易限額管理辦法第24條
電子支付機構應留存使用者之必要交易紀錄，其範圍如下：
一、代理收付實質交易款項業務：留存付款方支付工具種類、帳號或卡號、支付金額、支付幣別、支付時間、付款方及收款方電子支付帳戶帳號或儲值卡號、可資識別之特約機構資訊、交易手續費及交易結果；發生退款時，留存退款方式、退款金額、退款幣別、退款時間、退款金額入帳之支付工具種類、帳號或卡號及交易結果。
二、收受儲值款項業務：留存儲值方式、收受儲值款項之電子支付帳戶帳號或儲值卡號、儲值金額、儲值幣別、儲值時間、交易手續費及交易結果。
三、國內外小額匯兌業務：留存使用者電子支付帳戶帳號、移轉金額、移轉幣別、移轉時間、交易手續費及交易結果。
四、提領電子支付帳戶支付款項：留存提領支付款項之電子支付帳戶帳號、轉入之使用者本人金融機構相同幣別存款帳戶之帳號、提領金額、提領幣別、提領時間、交易手續費及交易結果。
電子支付機構應保留前項必要交易紀錄之軌跡資料至少五年以上，並應確保其真實性及完整性，以供帳務查核與勾稽。
一、代理收付實質交易款項業務：留存付款方支付工具種類、帳號或卡號、支付金額、支付幣別、支付時間、付款方及收款方電子支付帳戶帳號或儲值卡號、可資識別之特約機構資訊、交易手續費及交易結果；發生退款時，留存退款方式、退款金額、退款幣別、退款時間、退款金額入帳之支付工具種類、帳號或卡號及交易結果。
二、收受儲值款項業務：留存儲值方式、收受儲值款項之電子支付帳戶帳號或儲值卡號、儲值金額、儲值幣別、儲值時間、交易手續費及交易結果。
三、國內外小額匯兌業務：留存使用者電子支付帳戶帳號、移轉金額、移轉幣別、移轉時間、交易手續費及交易結果。
四、提領電子支付帳戶支付款項：留存提領支付款項之電子支付帳戶帳號、轉入之使用者本人金融機構相同幣別存款帳戶之帳號、提領金額、提領幣別、提領時間、交易手續費及交易結果。
電子支付機構應保留前項必要交易紀錄之軌跡資料至少五年以上，並應確保其真實性及完整性，以供帳務查核與勾稽。