Rules Governing the Administration of Electronic Payment Business Article 37
If an electronic payment institution confirms that a e-payment account reported as a watch-listed account was reported as such in connection with fraud, and the account still holds money remitted or transferred in by fraud victims, the electronic payment institution shall, using the account opening information, contact the account holder and negotiate with such account holder for return of such remaining money in the watch-listed account. If the account holder cannot be located, the bank may seek the help of police to try to find the person for one month.If an electronic payment institution carrying out the procedures described in the preceding paragraph is unable to contact the user, it shall notify the victims through the remitting (transferring) institutions to prepare the following documents and, based on the time of inward remittance (transfer), return the remaining money held in the watch-listed account to victims, starting from the last remitted amount first until there is no more money left in the account:1. A certificate of reporting case issued by the police authority.2. Undertaking issued by the victim, which states that he/she will bear all liability for any damages incurred by the bank due to untrue information provided by such victim.With respect to returning the remaining money held in a watch-listed account pursuant to the preceding two paragraphs, if any of the following occurs, an electronic payment institution may record such remaining money as an account payable and wait until a person legally having the right to claim such money requests repayment; provided that, the electronic payment institution may rescind the effect of the watch-listing from such watch-listed account once the electronic payment institution is notified to rescind the account from the watch-list, or the watch-list period expires:1. The account balance is less than a certain amount, which the cost of returning the money would make such return not worthwhile;2. The electronic payment institution is unable to contact either the account holder or the victim(s) within three months after receipt of the notification; or3. Victim(s) is (are) unwilling to report the case or to claim the money.The electronic payment institution shall appoint a deputy general manager or officer of equivalent level to be responsible for supervising the handling of balances held in watch-listed e-payment accounts.Cases suspected of involving transaction disputes or which are otherwise complicated shall be handled by judicial procedures, and the rules regarding return of balances under Paragraph 1 to Paragraph 3 shall not apply thereto.
中文原文 電子支付機構業務管理規則第37條
電子支付帳戶經法院、檢察署或司法警察機關通報為警示電子支付帳戶，電子支付機構經確認通報原因屬詐財案件，且該帳戶中尚有被害人匯（轉）入之款項未被提領者，應依註冊資料聯絡該帳戶之使用者，與其協商發還警示電子支付帳戶內剩餘款項事宜，如無法聯絡者，得洽請警察機關協尋一個月。
電子支付機構依前項辦理，仍無法聯絡使用者時，應透過款項之匯（轉）出機構通知被害人，由被害人檢具下列文件，經電子支付機構依匯（轉）入時間順序逐筆認定其尚未被提領部分，由最後一筆金額往前推算至帳戶餘額為零止，發還警示電子支付帳戶內剩餘款項：
一、警方開具之受（處）理案件證明單。
二、申請不實致電子支付機構受有損失，由該被害人負一切法律責任之切結書。
電子支付機構依前二項規定辦理警示電子支付帳戶剩餘款項之發還，如有下列情事之一者，得逕行結清該帳戶，並將剩餘款項轉列其他應付款，俟依法可領取者申請給付時處理；但電子支付機構須經通報解除警示或警示期限屆滿後，方得解除對該帳戶使用者之警示效力：
一、剩餘款項在一定金額以下，不符作業成本者。
二、自警示通報時起超過三個月，仍無法聯絡使用者或被害人者。
三、被害人不願報案或不願出面領取款項者。
電子支付機構應指定一位副總經理或相當層級之主管督導警示電子支付帳戶內剩餘款項之處理事宜。
疑似交易糾紛或案情複雜等案件，不適用第一項至第三項剩餘款項發還之規定，應循司法程序辦理。
電子支付機構依前項辦理，仍無法聯絡使用者時，應透過款項之匯（轉）出機構通知被害人，由被害人檢具下列文件，經電子支付機構依匯（轉）入時間順序逐筆認定其尚未被提領部分，由最後一筆金額往前推算至帳戶餘額為零止，發還警示電子支付帳戶內剩餘款項：
一、警方開具之受（處）理案件證明單。
二、申請不實致電子支付機構受有損失，由該被害人負一切法律責任之切結書。
電子支付機構依前二項規定辦理警示電子支付帳戶剩餘款項之發還，如有下列情事之一者，得逕行結清該帳戶，並將剩餘款項轉列其他應付款，俟依法可領取者申請給付時處理；但電子支付機構須經通報解除警示或警示期限屆滿後，方得解除對該帳戶使用者之警示效力：
一、剩餘款項在一定金額以下，不符作業成本者。
二、自警示通報時起超過三個月，仍無法聯絡使用者或被害人者。
三、被害人不願報案或不願出面領取款項者。
電子支付機構應指定一位副總經理或相當層級之主管督導警示電子支付帳戶內剩餘款項之處理事宜。
疑似交易糾紛或案情複雜等案件，不適用第一項至第三項剩餘款項發還之規定，應循司法程序辦理。