La tendance contemporaine vers plus de transparence dans la vie des affaires illustre une désaffection générale pour toute forme de confidentialité. Toutefois, cette dernière bénéficie de traductions juridiques dont les sources lui confèrent une indéniable légitimité. Cette observation doit amener à reconnaître l'existence d'un "principe de confidentialité". La rencontre des normes sur la prévention de la criminalité financière avec le principe de confidentialité est source d'insécurité juridique, non seulement pour les professionnels assujettis aux obligations de lutte anti-blanchiment et contre le financement du terrorisme, mais également pour tous les individus dont les données son traitées dans ce cadre. Ces deux blocs de normes aux logiques contradictoires tendant pourtant vers des objectifs communs : le respect des droits fondamentaux. Néanmoins, les excès liés à l'utilisation potentiellement illicite des outils juridiques offerts par l'un, et les défauts des dispositions constituant l'autre, font obstacle à l'application efficace et mesurée du droit. Cette étude se propose d'analyser ces principes antagonistes pour mieux envisager leur équilibre latent au moyen de solutions préservant leurs intérêts propres et concourant à l'amélioration de la sécurité juridique. Dans cette optique, l'exercice de droit comparé permet de parfaire l'interprétation des obligations de vigilance tout en plaidant la réhabilitation du principe de confidentialité. Il témoigne de l'émergence d'un véritable "droit du blanchiment", et en particulier de son volet préventif qui occupe désormais une place prépondérante dans le domaine de la régulation bancaire et financière. / The recent trend towards transaprency in business highlights a more global disenchantment with the concept of secrecy. The concept of secrecy benefits from various legal expressions whose origins give it as undisputable legitimacy. This observation leads us to recognise the existence of a "Principle of confidentiality". The clash betxeen the rules of Financial Crime prevention and this principle of confidentiality is causing legal uncertainty not only for professional subject to Anti-money laundering and counter-terrorism financing regulations but also gor persons whose data is being processed. These two sets of conflicting rules nevertheless share a common goal, namely to ensure respect for fundamental rights. Notwithstanding this, both the risk of abuse of legal instruments offered by one set for illegitimate purposes and the shortcomings attached to the other set potentially hinder the efficient and reasonable use of Law. This study aims at analysing antagonistic principles to reach a certain balance by applying solutions which preserve their respective interests and contribute to legal certainty. In this regard, the comparative law analysis helps better interpret customer due diligence measures whilst rehabilitating the arguments in favour of the principle of confidentiality. This shows the development of e genuine AML/CFT Law and in particular its preventive aspects that form a major part of the Banking and Financial Regulations.

本國為因應2018年亞太防制洗錢組織（APG）相互評鑑事宜，相關單位陸續參照國際規範，如防制洗錢金融行動工作組織（FATF）2012年發布之「防制洗錢及打擊資恐與武器擴散國際標準40項建議」、巴塞爾銀行監理委員會(BCBS)2014年發布之「健全有關防制洗錢及打擊資恐之風險管理」文件等，以及他國作法進行有關防制洗錢及打擊資恐法制規約、監管措施及自律規範等之修正，並促請義務機構強化執行，以期順利通過第三輪相互評鑑。 銀行向為洗錢及資恐犯罪喜好之金流管道，基於銀行提供之金融服務具安全性、便利性及多元化、全球化等優點，不僅吸引一般金融消費者與銀行緊密往來，亦同時受到不良分子之青睞，致金融體系資源易遭不當利用。銀行為金融體系之核心主體，負有防制洗錢及打擊資恐之義務與責任，本文爰就銀行業防制洗錢及打擊資恐實務切入，針對本國銀行應採行之因應措施基本架構進行探討。 本文將先介紹FATF之評鑑流程及方法論，以立下銀行進行防制洗錢及打擊資恐工作之目標，復就達成前開目標為方向，引述金融機構防制洗錢及打擊資恐機制之國際標準，繼而回歸國內外對銀行實際作為之法規要求，試行建構銀行防制洗錢及打擊資恐基本機制，末則就銀行於執行面可改善空間提出重點觀察建議。 隨著工業4.0、Bank3.0及Fintech（金融科技）之快速演進，銀行客戶樣貌及交易型態正在改變，健全防制洗錢及打擊資恐機制是所有銀行業共同面臨之進階版挑戰，本文謹提出銀行機制基本實務報告，俾作為開展細緻化措施之參考。另本文為一般性原則之探討，並非針對特定機構主體之描述，併此敘明。 / For the Mutual Evaluation which will be conducted by the Asia/Pacific Group on Money Laundering (APG) in 2018, basing on the following consulting international norms, such as “International Standards on combating Money Laundering and the Financing of Terrorism & Proliferation (The FATF Recommendations)” published by Financial Action Task Force (FATF) in 2012, “Sound management of risks related to money laundering and financing of terrorism” published by Basel Committee on Banking Supervision (BCBS) in 2014 and foreign advanced practices, the Taiwan authorities have amended the legal system, laws and regulations, supervision measures and self-disciplines referred to Anti-Money Laundering (AML) and Counter-Terrorism Financing(CTF). Meanwhile, every relevant entity is enhancing the prevent measures and internal control on AML/CFT (Counter-Financing of Terrorism) as well. The satisfactory result of the Third Round Mutual Evaluation will be expected. As people know, the banks are always the favorite cash flow channel of money laundering and terrorism financing, since the banks provide the financial services with advantages of safety, convenience, diversification and globalization, etc. Both general financial customers and criminals on ML/FT are attracted to make transactions with the banks. Thus, the financial system’s resources could be utilized improperly. Due to the role of the core of financial system, the banks should take the responsibility and bear the liability of Anti-Money Laundering and combating the financing of terrorism. In this paper, the primary framework on AML/CFT of domestic banks will be outlined according to the real practice. First, this paper has an introduction of mutual evaluation process and methodology in order to set the goal related to AML/CFT of the bank. Next, the model practices of international standards are presenting to achieve the goal for references. Then, this paper will focus on domestic and foreign regulatory requirements on banking, and try to construct the bank’s primary internal system of AML/CFT. Finally, there are some observations of the bank’s performance related to this issue. With the rapid evolution of Industry 4.0, Bank 3.0 and Fintech, the customers’ financial behaviors and transaction types are changing. Therefore, to keep sound internal system of AML/CFT is an advanced challenge to all the banks. This paper is trying to set a primary framework on AML/CFT of domestic banks, and to be taken reference for banks to start developing appropriate prevent measures. In addition, the statement of this paper is an approach to general principles, not indicating any specific institution.