眾律國際法律事務所

電子票證發行管理條例之刑罰規定 / 律師 吳英志  總編輯法學博士范國華主持律師

 關於電子票證發行管理條例刑罰條款之規定，見於該法第30條，臚列如下：

第30條

非發行機構發行電子票證者，處一年以上十年以下有期徒刑，得併科新臺

幣二千萬元以上五億元以下罰金。

違反第四條第一項規定簽訂特約機構或違反第十八條第二項、第十九條第

二項規定者，處七年以下有期徒刑，得併科新臺幣五億元以下罰金。

販售非發行機構所發行之電子票證者，處三年以下有期徒刑、拘役或科或

併科新臺幣五百萬元以下罰金。

法人之代表人、代理人、受僱人或其他從業人員，因執行業務犯前三項之

罪者，除處罰其行為人外，對該法人亦科以前三項所定罰金。

Non-issuers that issue electronic stored value cards without the approval of the Competent Authority shall be punishable by imprisonment for not less than one (1) year and not more than ten (10) years, and in addition thereto, a fine of not less than NT$20,000,000 and not more than NT$500,000,000.

Violation of Paragraph 1, Article 4 herein by signing up contracted merchants without approval of the Competent Authority or violation of Paragraph 2, Article 18 or Paragraph 2, Article 19 herein shall be punishable by imprisonment for not more than seven (7) years, and in addition thereto, a fine of not more than NT$500,000,000.

Selling electronic stored value cards issued by non-issuers shall be punishable by imprisonment for not more than three (3) years, or detention, or in lieu thereof, or in addition thereto, a fine of not more than NT$5,000,000.

When the representative, agent, employee or other staff personnel of a juristic person commits any of the offenses provided in the preceding three paragraphs in the performance of duties, the actor shall be punished, and in addition, the juristic person shall be subject to the fines set out in the preceding three paragraphs.

前開犯罪構成要件之條文內容，摘錄如下，請自行參酌：

第4條第1項

非發行機構不得發行電子票證或簽訂特約機構。

No entity other than an issuer is allowed to issue electronic stored value cards or sign up contracted merchants.

第18條第2項

非銀行發行機構發行電子票證所收取之款項，達一定金額以上者，應繳存

足額之準備金；其一定金額、準備金繳存之比率、繳存方式、調整、查核

及其他應遵行事項之辦法，由中央銀行會商主管機關定之。

前項收取之款項，扣除應提列之準備金後，於次營業日應全部交付信託或

取得銀行十足之履約保證。

Non-bank issuers shall deposit a sufficient amount of reserve when the funds they receive from the electronic stored value cards issued reach a certain amount. Regulations governing the certain amount, percentage for the reserve, method of deposit, adjustment, audit and other matters to be complied with shall be prescribed by the Central Bank of the ROC in compliance with the Competent Authority.

Non-bank issuers shall declare trust in full or obtain full guarantee from a bank for the funds received as mentioned in the preceding paragraph less the required reserve on the next business day of receipt.

第19條

前條所稱交付信託，係指發行機構應與信託業者簽訂信託契約，並將每日

持卡人儲存於電子票證之款項於次營業日內存入信託契約所約定之信託專

戶。

交付信託之款項，除下列方式外，不得動用：

一、支付特約機構提供之商品或服務對價、政府部門各種款項及其他經主

    管機關核准之款項。

二、持卡人要求返還電子票證之餘額。

三、信託財產之運用。

四、運用信託財產所生之孳息或其他收益分配予發行機構。

發行機構就特約機構之請款，應依結算結果，指示信託業者撥付予特約機

構，不得有拖延或虛偽之行為。

信託業者對於信託財產之運用，應以下列各款方式為限：

一、銀行存款。

二、購買政府債券或金融債券。

三、購買國庫券或銀行可轉讓定期存單。

四、購買經主管機關核准之其他金融商品。

信託業者運用信託財產所生之孳息或其他收益，應於所得發生年度，減除

成本、必要費用及耗損後，依信託契約之約定，分配予發行機構。

信託契約之應記載及不得記載事項，由主管機關定之。

持卡人對於存放於信託業者之信託財產，就因電子票證所產生債權，有優

先於發行機構之其他債權人及股東受償之權利。

"Declare trust" referred to in the preceding paragraph means the issuer entering a trust agreement with a trust enterprise and depositing the funds the cardholders store in the electronic stored value cards each day into a trust account under the trust agreement on the next business day.

The funds declared trust may not be drawn unless for the following purposes:

1. To pay for the products or services provided by the contracted merchants, government fees or other fees approved by the Competent Authority.

2. To reimburse the balance in an electronic stored value card upon the request of the cardholder.

3. To make use of the trust property.

4. To dispense interest or other income earned from the trust property to the issuer.

When a contracted merchant makes payment request, an issuer shall, based on the settlement results, instruct the trust enterprise to pay the contracted merchant without the act of stalling or deception.

A trust enterprise may make use of the trust property only in any of the following manners:

1. Deposit it in banks.

2. Purchase government bonds or bank debentures.

3. Purchase treasury bills or negotiable certificates of deposit.

4. Purchase other financial products approved by the Competent Authority.

A trust enterprise shall dispense the interest or other income earned from the trust property, less costs, necessary expenses and loss, to the issuer in the year of income occurred according to the trust agreement.

The mandatory and prohibitory provisions to be included in the trust agreement shall be prescribed by the Competent Authority.

The claims of the cardholders arising from the electronic stored value cards they hold over the trust property deposited with a trust enterprise shall have precedence over the claims of other creditors of the issuer and the right to compensation of the issuer's shareholders.