代表弁護士中崎隆の執筆記事「FATF対日相互審査報告書の公表」が2021年11月15日号の金融商事判例に掲載されました。
詳しくはこちらをご覧ください。
当事務所の以下のHPに、2021年11月5日の国際商取引学会での発表資料を掲載しました。
https://nakasaki-law.com/FATF
〇 実質的支配者に係る法的課題(2021年11月5日国際商取引学会発表資料)
FATFが、2021年10月28日に、仮想資産サービス業者(VASP)に係るリスクベースアプローチ(RBA)のガイダンスの改訂を公表しています。
改訂の目的は、①VA/VASPの定義を明確化すること、②ステーブルコインへの適用関係を明確化すること、③P2P取引に係るリスクと対応策について追加のガイダンスを提供すること、④VASPの登録についての追加のガイダンスを提供すること、⑤トラベルルールについての追加のガイダンスを提供すること、⑥VASP監督当局間の情報共有・協力に係る原則を含めること、とされます(同ガイダンスのExecutive Summaryの末尾参照)。
同ガイダンスの第1章は、導入部分(Introduction)であり、このガイダンスの背景、目的、射程等について説明しています。
第2章では、VASPの定義について説明しています。基本的には、FATF勧告どおりなのですが、DeFIについて注目される記載がされています。
FATF勧告のVASPの定義について、単なる技術・プログラムの提供は、VASPにあたらないと解されていますが、DeFI(分散型金融)の統治システムを採用している仮想資産であっても、DeFIのアレンジメントについて、一定のコントロール又は十分な影響力を有する者は、VASPにあたるとの解釈が示されました(同ガイドライン67項)。
第3章では、各国の当局との関係でFATF勧告がVASPにどのように適用されるかを説明しています。リスクベースアプローチにしたがい、仮想資産にML/TF/PFリスクを評価し、特定事業者にもリスクの識別(洗い出し)、評価・分析、低減策を取るよう義務付けることを求めています(FATF勧告1)。
特に、P2P取引の透明性を高めるための措置の検討を各国政府に求めています(106項)。たとえば、以下のような措置です。
(a)VASPと非VASPとの間の多額の取引の報告義務制度(現金取引報告又は国外送金調書のようなシステム)
(b) Un-Hosted Wallet Transaction(顧客が自己ホスティングする仮想資産に係る取引)に焦点をあてた、継続的な、強化された、リスクベースの監視
(c) RBAとの関係で、リスクが許容範囲内のアドレスに対しての取引のみを実施すること
(d)VASPに対して、[顧客以外との関係では] VASPその他の特定事業者との間の取引のみを認めること
(e) 特定事業者以外の者と取引をするVASPには、追加の義務を課すこと(強化された顧客調査義務、強化された記録作成・保存義務)
(f) P2P取引を行う顧客との関係で適用すべきガイダンス
(g)P2P取引のリスクを周知するようなガイダンス等を発行すること。
また、FATF勧告のほとんどの規定がVASPとの関係でも適用される旨を明記しています。
例えば、同ガイダンスでは、勧告3のマネロン罪との関係では、仮想資産がカバーされるべきことを規定し(113項)、勧告4のはく奪(追徴・没収)との関係で、仮想資産がカバーされることを規定しています(114項)。なお、日本の刑法に基づく没収では、物のみが没収の対象です。(仮想資産はカバーされていないと解されます。)
VASPの登録制度の在り方や登録要件については、同ガイダンスの123項以下に記載されています。例えば、マネロンプログラム[体制]整備義務、実質的支配者が犯罪組織でないこと等を登録要件とすべき旨(131項、133項)、代表取締役が日本に居住していることを要件とすることもありうべき旨(134)等が規定されています。
特に注目されるのは、トラベルルール(FATF勧告16)で、この点については、ガイダンスの59頁で、FATF勧告16と解釈ノートがどのように読み替えられて適用されるのかについて解説されています。
なお、ステーブルコインについては、通貨連動建てのため、VA(仮想資産)に該当しないと基本的に解されますが、VAと共通する部分が多く、マネロンに使われる可能性があり、特に、VAとステーブルコインが交換可能とされることで、VAによるマネロンリスクを高める側面があります。そこで、VASP及び特定事業者は、ステーブルコインに係る[提携等の]ビジネスのローンチ前に、そのマネロンリスクを評価しなければならないものとされています(36項のBox1参照)。
※ステーブルコインの規制については、FATFの報告書と、FASBの報告書があります。
第4章では、VASP等の特定事業者に対して、FATF勧告がどのように仮想資産に適用されるかを説明しています。
VASPとの関係では、一見取引に係る顧客調査措置の敷居値は、1000ドル/ユーロとなる旨が記載されています(266項)。また、勧告16との関係では、全ての仮想資産の[移転]取引は、クロスボーダー送金(wire transfer)と扱われる旨が記載されています(266項)。
VASPに係るコルレス取引関係の勧告(勧告13)の適用については、一回限りの取引は含まないが、継続的に取引をしていると評価されるような場合には、勧告13が適用されるとしています。
トラベルルールの読み方については、第3章で規定済みであるが、第4章でも、いくつかの点が記載されています。たとえば、勧告16が技術中立的であり、対応法として様々な技術的手段が考えられる旨が記載されています(283項、284項)。また、「FATF Guidance on Correspondent Banking Services」をも考慮すべき旨が記載されています(288項)。
P2Pの取引に係るリスクとの関係では、unhosted wallet(顧客の自己ホスティングのウォレット)との間での仮想資産のバリューの移転を伴う取引については、オリジネーター(送信人)/ベネフィシャリー(受取人)の情報を取得し、かつ、そのリスク低減策を講じるべき旨が記載されています(295項から297項)。例えば、P2Pリスクを考慮に入れた強化されたリスク低減策の導入や、信頼できると判断されるunhosted walletとの間でしか取引をしないこと等が考えられる対策としてあげられています。
第5章では、各国の対応例等が記載されています。
第6章では、VASP監督当局間の情報交換について記載されています。
別紙Aは、FATF勧告、解釈ノート及び定義集のうち仮想資産に係る部分の抜粋です。また、別紙Bは、2021年11月の改訂部分です(28項)。
当事務所代表の中崎隆弁護士が国際商取引学会シンポジウム「AML/CFTを巡る今後の課題~FATF第4次対日審査を終えて」において、発表いたします。
日時:2021年11月5日(金) 19:00~21:30
開催方法:Zoom
詳しくは、こちらをご確認ください。
当事務所代表の中崎隆弁護士が国際商取引学会全国大会シンポジウム
「米新政権がもたらす米中対立の行方-貿易コンプライアンスへの影響」において、発表/コメントいたします。
日時:2021年11月6日(土)13:00~16:00
開催方法:Zoom
詳しい情報については、こちらにお問い合わせください。
当事務所代表の中崎隆弁護士が早稲田大学紛争交渉研究所シンポジウム「日本法の域外適用」において、発表いたします。
日時:2021年12月12日(日) 13時30分 ~16時30分
開催方法:Zoom
詳しくはこちらをご覧ください。
国際法比較ガイド-マネーロンダリング対策2021-(Global Legal Group、2021、共著)との書籍の日本法部分を執筆いたしました。
第5次欧州マネロン指令を仮訳しました。
なお、第6次欧州マネロン指令の叩き案(英語)はこちらにございます。
第1章 総則
第1節 対象事項、範囲及び定義
第1条
Article 1
(a) the conversion or transfer of property, knowing that such property is derived from criminal activity or from an act of participation in such activity, for the purpose of concealing or disguising the illicit origin of the property or of assisting any person who is involved in the commission of such an activity to evade the legal consequences of that person’s action;
(b) the concealment or disguise of the true nature, source, location, disposition, movement, rights with respect to, or ownership of, property, knowing that such property is derived from criminal activity or from an act of participation in such an activity;
(c) the acquisition, possession or use of property, knowing, at the time of receipt, that such property was derived from criminal activity or from an act of participation in such an activity;
(d) participation in, association to commit, attempts to commit and aiding, abetting, facilitating and counselling the commission of any of the actions referred to in points (a), (b) and (c).
第2条
これらのリスク評価において考慮すべき要因として、加盟国は、取引(支払方法を含む。)に係る[マネー・ロンダリングへの]悪用されやすさ(vulnerability)の度合を評価すしなければならない。
これらのリスク評価において、加盟国は、第6条に従って欧州委員会の発行する報告書の記載(findings)をどのように考慮したのかを明示しなければならない。
本条第1項に従って行う加盟国のいかなる決定も、一定のリスク評価に基づいた正当化根拠とともに、欧州委員会に通知されなければならない。欧州委員会は、その決定を他の加盟国にも伝達しなければならない。
本条の第1項は、欧州[決済サービス]指令(欧州議会及び欧州理事会2007/64/EC) の第4条第13項で定義されている送金業に従事する者には適用されないものとしなければならない。
Article 2
(1) credit institutions;
(2) financial institutions;
(3) the following natural or legal persons acting in the exercise of their professional activities:
(a) auditors, external accountants and tax advisors, and any other person that undertakes to provide, directly or by means of other persons to which that other person is related, material aid, assistance or advice on tax matters as principal business or professional activity;
(b) notaries and other independent legal professionals, where they participate, whether by acting on behalf of and for their client in any financial or real estate transaction, or by assisting in the planning or carrying out of transactions for their client concerning the:
(i) buying and selling of real property or business entities;
(ii) managing of client money, securities or other assets;
(iii) opening or management of bank, savings or securities accounts;
(iv) organization of contributions necessary for the creation, operation or management of companies;
(v) creation, operation or management of trusts, companies, foundations, or similar structures;
(c) trust or company service providers not already covered under point (a) or (b);
(d) estate agents including when acting as intermediaries in the letting of immovable property, but only in relation to transactions for which the monthly rent amounts to EUR 10 000 or more;
(e) other persons trading in goods to the extent that payments are made or received in cash in an amount of EUR 10 000 or more, whether the transaction is carried out in a single operation or in several operations which appear to be linked;
(f) providers of gambling services.
(g) providers engaged in exchange services between virtual currencies and fiat currencies;
(h) custodian wallet providers;
(i) persons trading or acting as intermediaries in the trade of works of art, including when this is carried out by art galleries and auction houses, where the value of the transaction or a series of linked transactions amounts to EUR 10 000 or more;
(j) persons storing, trading or acting as intermediaries in the trade of works of art when this is carried out by free ports, where the value of the transaction or a series of linked transactions amounts to EUR 10 000 or more.
In their risk assessments, Member States shall indicate how they have taken into account any relevant findings in the reports issued by the Commission pursuant to Article 6.
Any decision taken by a Member State pursuant to the first subparagraph shall be notified to the Commission, together with a justification based on the specific risk assessment. The Commission shall communicate that decision to the other Member States.
(a) the financial activity is limited in absolute terms;
(b) the financial activity is limited on a transaction basis;
(c) the financial activity is not the main activity of such persons;
(d) the financial activity is ancillary and directly related to the main activity of such persons;
(e) the main activity of such persons is not an activity referred to in points (a) to (d) or point (f) of paragraph 1(3);
(f) the financial activity is provided only to the customers of the main activity of such persons and is not generally offered to the public.
The first subparagraph shall not apply to persons engaged in the activity of money remittance as defined in point (13) of Article 4 of Directive 2007/64/EC of the European Parliament and of the Council (21).
第3条
本指令との関係では、次の各号の定義が適用。
自然人が顧客の25%超の株式又は25%超の持分を保有する場合、当該自然人は、当該顧客の直接保有者【訳者注:実質的支配者】と推定する。同一の自然人の支配下にある法人が[単独で又は合算して]顧客の25%超の株式又は持分を保有する場合、当該自然人は、当該顧客の間接保有者と推定する。但し、当該規定は、[25%]より低い割合の保有が[実質的]支配の推定を基礎づける旨の加盟国の決定権を侵害しない。特に、加盟国は、欧州議会及び欧州指令2013/34/EUの第22条(1)から(5)の基準に従って、他の手段による実質的支配の方法を決定することを妨げられない。
(a)から(h)に言及されていない公的職務は中堅又は次席公務員と認められなければならない。
Article 3
For the purposes of this Directive, the following definitions apply:
(1) ‘credit institution’ means a credit institution as defined in point (1) of Article 4(1) of Regulation (EU) No 575/2013 of the European Parliament and of the Council (22), including branches thereof, as defined in point (17) of Article 4(1) of that Regulation, located in the Union, whether its head office is situated within the Union or in a third country;
(2) ‘financial institution’ means:
(a) an undertaking other than a credit institution, which carries out one or more of the activities listed in points (2) to (12), (14) and (15) of Annex I to Directive 2013/36/EU of the European Parliament and of the Council (23), including the activities of currency exchange offices (bureaux de change);
(b) an insurance undertaking as defined in point (1) of Article 13 of Directive 2009/138/EC of the European Parliament and of the Council (24), insofar as it carries out life assurance activities covered by that Directive;
(c) an investment firm as defined in point (1) of Article 4(1) of Directive 2004/39/EC of the European Parliament and of the Council (25);
(d) a collective investment undertaking marketing its units or shares;
(e) an insurance intermediary as defined in point (5) of Article 2 of Directive 2002/92/EC of the European Parliament and of the Council (26) where it acts with respect to life insurance and other investment-related services, with the exception of a tied insurance intermediary as defined in point (7) of that Article;
(f) branches, when located in the Union, of financial institutions as referred to in points (a) to (e), whether their head office is situated in a Member State or in a third country;
(3) ‘property’ means assets of any kind, whether corporeal or incorporeal, movable or immovable, tangible or intangible, and legal documents or instruments in any form including electronic or digital, evidencing title to or an interest in such assets;
(4) ‘criminal activity’ means any kind of criminal involvement in the commission of the following serious crimes:
(a) terrorist offences, offences related to a terrorist group and offences related to terrorist activities as set out in Titles II and III of Directive (EU) 2017/541;
(b) any of the offences referred in Article 3(1)(a) of the 1988 United Nations Convention against Illicit Traffic in Narcotic Drugs and Psychotropic Substances;
(c) the activities of criminal organizations as defined in Article 1(1) of Council Framework Decision 2008/841/JHA (*2);
(d) fraud affecting the Union’s financial interests, where it is at least serious, as defined in Article 1(1) and Article 2(1) of the Convention on the protection of the European Communities’ financial interests (28);
(e) corruption;
(f) all offences, including tax crimes relating to direct taxes and indirect taxes and as defined in the national law of the Member States, which are punishable by deprivation of liberty or a detention order for a maximum of more than one year or, as regards Member States that have a minimum threshold for offences in their legal system, all offences punishable by deprivation of liberty or a detention order for a minimum of more than six months;
(5) ‘self-regulatory body’ means a body that represents members of a profession and has a role in regulating them, in performing certain supervisory or monitoring type functions and in ensuring the enforcement of the rules relating to them;
(6) ‘beneficial owner’ means any natural person(s) who ultimately owns or controls the customer and/or the natural person(s) on whose behalf a transaction or activity is being conducted and includes at least:
(a) in the case of corporate entities:
(i) the natural person(s) who ultimately owns or controls a legal entity through direct or indirect ownership of a sufficient percentage of the shares or voting rights or ownership interest in that entity, including through bearer shareholdings, or through control via other means, other than a company listed on a regulated market that is subject to disclosure requirements consistent with Union law or subject to equivalent international standards which ensure adequate transparency of ownership information.
(ii) A shareholding of 25 % plus one share or an ownership interest of more than 25 % in the customer held by a natural person shall be an indication of direct ownership. A shareholding of 25 % plus one share or an ownership interest of more than 25 % in the customer held by a corporate entity, which is under the control of a natural person(s), or by multiple corporate entities, which are under the control of the same natural person(s), shall be an indication of indirect ownership. This applies without prejudice to the right of Member States to decide that a lower percentage may be an indication of ownership or control. Control through other means may be determined, inter alia, in accordance with the criteria in Article 22(1) to (5) of Directive 2013/34/EU of the European Parliament and of the Council (29);
(iii) if, after having exhausted all possible means and provided there are no grounds for suspicion, no person under point (i) is identified, or if there is any doubt that the person(s) identified are the beneficial owner(s), the natural person(s) who hold the position of senior managing official(s), the obliged entities shall keep records of the actions taken in order to identify the beneficial ownership under point (i) and this point;
(b) in the case of trusts, all following persons:
(i) the settlor(s);
(ii) the trustee(s);
(iii) the protector(s), if any;
(iv) the beneficiaries or where the individuals benefiting from the legal arrangement or entity have yet to be determined, the class of persons in whose main interest the legal arrangement or entity is set up or operates;
(v) any other natural person exercising ultimate control over the trust by means of direct or indirect ownership or by other means;
(c) in the case of legal entities such as foundations, and legal arrangements similar to trusts, the natural person(s) holding equivalent or similar positions to those referred to in point (b);
(7) ‘trust or company service provider’ means any person that, by way of its business, provides any of the following services to third parties:
(a) the formation of companies or other legal persons;
(b) acting as, or arranging for another person to act as, a director or secretary of a company, a partner of a partnership, or a similar position in relation to other legal persons;
(c) providing a registered office, business address, correspondence or administrative address and other related services for a company, a partnership or any other legal person or arrangement;
(d) acting as, or arranging for another person to act as, a trustee of an express trust or a similar legal arrangement;
(e) acting as, or arranging for another person to act as, a nominee shareholder for another person other than a company listed on a regulated market that is subject to disclosure requirements in accordance with Union law or subject to equivalent international standards;
(8) ‘correspondent relationship’ means:
(a) the provision of banking services by one bank as the correspondent to another bank as the respondent, including providing a current or other liability account and related services, such as cash management, international funds transfers, cheque clearing, payable-through accounts and foreign exchange services;
(b) the relationships between and among credit institutions and financial institutions including where similar services are provided by a correspondent institution to a respondent institution, and including relationships established for securities transactions or funds transfers;
(9) ‘politically exposed person’ means a natural person who is or who has been entrusted with prominent public functions and includes the following:
(a) heads of State, heads of government, ministers and deputy or assistant ministers;
(b) members of parliament or of similar legislative bodies;
(c) members of the governing bodies of political parties;
(d) members of supreme courts, of constitutional courts or of other high-level judicial bodies, the decisions of which are not subject to further appeal, except in exceptional circumstances;
(e) members of courts of auditors or of the boards of central banks;
(f) ambassadors, chargés d’affaires and high-ranking officers in the armed forces;
(g) members of the administrative, management or supervisory bodies of State-owned enterprises;
(h) directors, deputy directors and members of the board or equivalent function of an international organization.
(i) No public function referred to in points (a) to (h) shall be understood as covering middle-ranking or more junior officials;
(10) ‘family members’ includes the following:
(a) the spouse, or a person considered to be equivalent to a spouse, of a politically exposed person;
(b) the children and their spouses, or persons considered to be equivalent to a spouse, of a politically exposed person;
(c) the parents of a politically exposed person;
(11) ‘persons known to be close associates’ means:
(a) natural persons who are known to have joint beneficial ownership of legal entities or legal arrangements, or any other close business relations, with a politically exposed person;
(b) natural persons who have sole beneficial ownership of a legal entity or legal arrangement which is known to have been set up for the de facto benefit of a politically exposed person.
(12) ‘senior management’ means an officer or employee with sufficient knowledge of the institution’s money laundering and terrorist financing risk exposure and sufficient seniority to take decisions affecting its risk exposure, and need not, in all cases, be a member of the board of directors;
(13) ‘business relationship’ means a business, professional or commercial relationship which is connected with the professional activities of an obliged entity and which is expected, at the time when the contact is established, to have an element of duration;
(14) ‘gambling services’ means a service which involves wagering a stake with monetary value in games of chance, including those with an element of skill such as lotteries, casino games, poker games and betting transactions that are provided at a physical location, or by any means at a distance, by electronic means or any other technology for facilitating communication, and at the individual request of a recipient of services;
(15) ‘group’ means a group of undertakings which consists of a parent undertaking, its subsidiaries, and the entities in which the parent undertaking or its subsidiaries hold a participation, as well as undertakings linked to each other by a relationship within the meaning of Article 22 of Directive 2013/34/EU;
(16) “electronic money” means electronic money as defined in point (2) of Article 2 of Directive 2009/110/EC, but excluding monetary value as referred to in Article 1(4) and (5) of that Directive;
(17) ‘shell bank’ means a credit institution or financial institution, or an institution that carries out activities equivalent to those carried out by credit institutions and financial institutions, incorporated in a jurisdiction in which it has no physical presence, involving meaningful mind and management, and which is unaffiliated with a regulated financial group.
(18) “virtual currencies” means a digital representation of value that is not issued or guaranteed by a central bank or a public authority, is not necessarily attached to a legally established currency and does not possess a legal status of currency or money, but is accepted by natural or legal persons as a means of exchange and which can be transferred, stored and traded electronically;
(19) “custodian wallet provider” means an entity that provides services to safeguard private cryptographic keys on behalf of its customers, to hold, store and transfer virtual currencies.
第4条
Article 4
第5条
加盟国は、EU法内でマネー・ロンダリング及びテロ資金供与を防止するために、本指令がカバーしている分野で有効な規定の強化を採択又は制定することができる。
Article 5
Member States may adopt or retain in force stricter provisions in the field covered by this Directive to prevent money laundering and terrorist financing, within the limits of Union law.
第2節
リスク評価
第6条
当該目的のため、欧州委員会は、2017年6月26日までに(EU)レベルで当該リスクを特定、分析、評価した報告書を作成しなければならない。その後、欧州委員会は、二年毎、必要であればより頻繁に当該報告書を更新しなければならない。
SECTION 2
Risk assessment
Article 6
(a) the areas of the internal market that are at greatest risk;
(b) the risks associated with each relevant sector including, where available, estimates of the monetary volumes of money laundering provided by Eurostat for each of those sectors;
(c) the most widespread means used by criminals to launder illicit proceeds, including, where available, those particularly used in transactions between Member States and third countries, independently of the identification of a third country as high-risk pursuant to Article 9(2).
第7条
Article 7
(a) use it to improve its AML/CFT regime, in particular by identifying any areas where obliged entities are to apply enhanced measures and, where appropriate, specifying the measures to be taken;
(b) identify, where appropriate, sectors or areas of lower or greater risk of money laundering and terrorist financing;
(c) use it to assist it in the allocation and prioritization of resources to combat money laundering and terrorist financing;
(d) use it to ensure that appropriate rules are drawn up for each sector or area, in accordance with the risks of money laundering and terrorist financing;
(e) make appropriate information available promptly to obliged entities to facilitate the carrying out of their own money laundering and terrorist financing risk assessments;
(f) report the institutional structure and broad procedures of their AML/CFT regime, including, inter alia, the FIU, tax authorities and prosecutors, as well as the allocated human and financial resources to the extent that this information is available;
(g) report on national efforts and resources (labor forces and budget) allocated to combat money laundering and terrorist financing.
第8条
Article 8
(a) the development of internal policies, controls and procedures, including model risk management practices, customer due diligence, reporting, record-keeping, internal control, compliance management including, where appropriate with regard to the size and nature of the business, the appointment of a compliance officer at management level, and employee screening;
(b) where appropriate with regard to the size and nature of the business, an independent audit function to test the internal policies, controls and procedures referred to in point (a).
第3節
第三国の政策
第9条
SECTION 3
Third-country policy
Article 9
(a) the legal and institutional AML/CFT framework of the third country, in particular:
(i) the criminalization of money laundering and terrorist financing;
(ii) measures relating to customer due diligence;
(iii) requirements relating to record-keeping;
(iv) requirements to report suspicious transactions;
(v) the availability of accurate and timely information of the beneficial ownership of legal persons and arrangements to competent authorities;
(b) the powers and procedures of the third country’s competent authorities for the purposes of combating money laundering and terrorist financing including appropriately effective, proportionate and dissuasive sanctions, as well as the third country’s practice in cooperation and exchange of information with Member States’ competent authorities;
(c) the effectiveness of the third country’s AML/CFT system in addressing money laundering or terrorist financing risks.
第2章
顧客調査措置(Customer Due Diligence)
第1節
総則
第10条
CHAPTER II
CUSTOMER DUE DILIGENCE
SECTION 1
General provisions
Article 10
第11条
加盟国は、次の状況において特定事業者が顧客調査措置を講ずることを確保しなければならない。
Article 11
Member States shall ensure that obliged entities apply customer due diligence measures in the following circumstances:
(a) when establishing a business relationship;
(b) when carrying out an occasional transaction that:
(i) amounts to EUR 15 000 or more, whether that transaction is carried out in a single operation or in several operations which appear to be linked; or
(ii) constitutes a transfer of funds, as defined in point (9) of Article 3 of Regulation (EU) 2015/847 of the European Parliament and of the Council (30), exceeding EUR 1000;
(c) in the case of persons trading in goods, when carrying out occasional transactions in cash amounting to EUR 10 000 or more, whether the transaction is carried out in a single operation or in several operations which appear to be linked;
(d) for providers of gambling services, upon the collection of winnings, the wagering of a stake, or both, when carrying out transactions amounting to EUR 2000 or more, whether the transaction is carried out in a single operation or in several operations which appear to be linked;
(e) when there is a suspicion of money laundering or terrorist financing, regardless of any derogation, exemption or threshold;
(f) when there are doubts about the veracity or adequacy of previously obtained customer identification data.
第12条
Article 12
(a) the payment instrument is not reloadable, or has a maximum monthly payment transactions limit of EUR 150 which can be used only in that Member State;
(b) the maximum amount stored electronically does not exceed EUR 150;
(c) the payment instrument is used exclusively to purchase goods or services;
(d) the payment instrument cannot be funded with anonymous electronic money;
(e) the issuer carries out sufficient monitoring of the transactions or business relationship to enable the detection of unusual or suspicious transactions.
Member States may decide not to accept on their territory payments carried out by using anonymous prepaid cards.
第13条
第1項(a)及び(b)に関して、受益者の身元確認の検証は支払いの時点で行われなければならない。生命保険又はその他の投資関連保険のすべて、若しくはその一部を第三者に譲渡する場合、譲渡を認識している信用機関及び金融機関は、その自然人若しくは法人又は当該利益のために譲渡された方針の価値を受け取る法的処置のために譲渡時に受益者を特定しなければならない。
Article 13
(a) identifying the customer and verifying the customer’s identity on the basis of documents, data or information obtained from a reliable and independent source, including, where available, electronic identification means, relevant trust services as set out in Regulation (EU) No 910/2014 of the European Parliament and of the Council or any other secure, remote or electronic identification process regulated, recognized, approved or accepted by the relevant national authorities;
(b) identifying the beneficial owner and taking reasonable measures to verify that person’s identity so that the obliged entity is satisfied that it knows who the beneficial owner is, including, as regards legal persons, trusts, companies, foundations and similar legal arrangements, taking reasonable measures to understand the ownership and control structure of the customer; Where the beneficial owner identified is the senior managing official as referred to in Article 3(6)(a) (ii), obliged entities shall take the necessary reasonable measures to verify the identity of the natural person who holds the position of senior managing official and shall keep records of the actions taken as well as any difficulties encountered during the verification process.
(c) assessing and, as appropriate, obtaining information on the purpose and intended nature of the business relationship;
(d) conducting ongoing monitoring of the business relationship including scrutiny of transactions undertaken throughout the course of that relationship to ensure that the transactions being conducted are consistent with the obliged entity’s knowledge of the customer, the business and risk profile, including where necessary the source of funds and ensuring that the documents, data or information held are kept up-to-date.
(e) When performing the measures referred to in points (a) and (b) of the first subparagraph, obliged entities shall also verify that any person purporting to act on behalf of the customer is so authorized and identify and verify the identity of that person.
(a) in the case of beneficiaries that are identified as specifically named persons or legal arrangements, taking the name of the person;
(b) in the case of beneficiaries that are designated by characteristics or by class or by other means, obtaining sufficient information concerning those beneficiaries to satisfy the credit institutions or financial institution that it will be able to establish the identity of the beneficiary at the time of the payout. With regard to points (a) and (b) of the first subparagraph, the verification of the identity of the beneficiaries shall take place at the time of the payout. In the case of assignment, in whole or in part, of the life or other investment-related insurance to a third party, credit institutions and financial institutions aware of the assignment shall identify the beneficial owner at the time of the assignment to the natural or legal person or legal arrangement receiving for its own benefit the value of the policy assigned.
第14条
Article 14
第2節
簡素化された顧客調査措置
第15条
SECTION 2
Simplified customer due diligence
Article 15
第16条
加盟国と特定事業者は、顧客タイプ、地域、特定の製品、サービス、取引又は配送経路に関するマネー・ロンダリングとテロリストの資金供与のリスクを評価する場合、少なくとも附属書IIに定義されているリスクの可能性が低い状況の要素を、考慮に入れなければならない。
Article 16
When assessing the risks of money laundering and terrorist financing relating to types of customers, geographic areas, and particular products, services, transactions or delivery channels, Member States and obliged entities shall take into account at least the factors of potentially lower risk situations set out in Annex II.
第17条
欧州監督機構(ESAs)は、2017年6月26日までに、欧州指令(EU 1093/2010)の第16条、(EU 1094/2010)並びに(EU 1095/2010)に基づき、所轄官庁、信用機関及び金融機関に対し考慮に入れるリスク要因及び簡素化された顧客調査措置が適切な状況で取られる措置についてのガイドラインを発行しなければならない。事業の性質と規模については、特別に考慮されなければならず、適切な場合には、特別な措置を取らなければならない。
Article 17
By 26 June 2017, the ESAs shall issue guidelines addressed to competent authorities and the credit institutions and financial institutions in accordance with Article 16 of Regulations (EU) No 1093/2010, (EU) No 1094/2010, and (EU) No 1095/2010 on the risk factors to be taken into consideration and the measures to be taken in situations where simplified customer due diligence measures are appropriate. Specific account shall be taken of the nature and size of the business, and, where appropriate and proportionate, specific measures shall be laid down.
第3節
強化された顧客調査措置
第18条
(i)複雑な取引
(ii)まれな大きな取引
(iii)変わった様式で行われる取引
(iv)明白な経済的目的又は法的目的がない取引
特に、特定事業所は、取引又は活動が疑わしくないかどうかを判断するために、取引関係の監視の程度及び性質を増やさなければならない。
Article 18
(i) they are complex transactions;
(ii) they are unusually large transactions;
(iii) they are conducted in an unusual pattern;
(iv) they do not have an apparent economic or lawful purpose.
In particular, obliged entities shall increase the degree and nature of monitoring of the business relationship, in order to determine whether those transactions or activities appear suspicious.’;
第18a条
(a) 顧客及び実質的支配者についての追加情報を得ること
(b) 業務関係の意図された性質の追加情報を得ること
(c) 顧客及び実質的支配者の資金源及び財産源についての追加情報を得ること
(d) 意図された取引又は行われた取引の理由についての追加情報を得ること
(e) 業務関係の確立又は継続に対しての上級管理職の承認を得ること
(f) 金額及び管理のタイミングを増やすことによって業務関係の監視を強化し、検討が必要とされる取引パターンを選択すること
加盟国は、特定事業者に対して、必要に応じて、本指令に定められたものよりも厳格な顧客調査措置基準がある信用機関の顧客名義の口座を通じて、最初の支払いを確実に行うよう義務付けることができる。
(a) 強化された事前詳細調査の追加要素の適用
(b) 関連する金融取引の報告の仕組み又は組織的な報告及びの導入
(c) 第9条第2項に従って危険性の高い国と特定された第三国の自然人又は法人との業務関係又は取引の限定
(a) 関連のある特定事業者が適切なAML/CFT体制の整っていない国にあるという事実を考慮に入れて、関係国の特定事業者の子会社、支店又は代表会社を設立することを拒否すること
(b) 関連する支社又は代表事務所が適切なAML/CFT体制の整っていない国にあるという事実を考慮して、特定事業者が関係国に支店又は代表事務所を設立することを禁止すること
(c) 関係国にある特定事業者の支店及び子会社に対して監査チェックの増加又は外部の監査要件の増加を要求すること
(d) 関連する国にある支店及び子会社のいずれであっても、財務グループに対しての外部監査要件の増加を要求すること
(e) 関係国にある回答機関とのコルレス関係について信用機関及び金融機関が見直し及び改訂又は必要であれば終了するよう要求すること
Article 18a
(a) obtaining additional information on the customer and on the beneficial owner(s);
(b) obtaining additional information on the intended nature of the business relationship;
(c) obtaining information on the source of funds and source of wealth of the customer and of the beneficial owner(s);
(d) obtaining information on the reasons for the intended or performed transactions;
(e) obtaining the approval of senior management for establishing or continuing the business relationship;
(f) conducting enhanced monitoring of the business relationship by increasing the number and timing of controls applied, and selecting patterns of transactions that need further examination.
Member States may require obliged entities to ensure, where applicable, that the first payment be carried out through an account in the customer’s name with a credit institution subject to customer due diligence standards that are not less robust than those laid down in this Directive.
(a) the application of additional elements of enhanced due diligence;
(b) the introduction of enhanced relevant reporting mechanisms or systematic reporting of financial transactions;
(c) the limitation of business relationships or transactions with natural persons or legal entities from the third countries identified as high-risk countries pursuant to Article 9(2).
(a) refusing the establishment of subsidiaries or branches or representative offices of obliged entities from the country concerned, or otherwise taking into account the fact that the relevant obliged entity is from a country that does not have adequate AML/CFT regimes;
(b) prohibiting obliged entities from establishing branches or representative offices in the country concerned, or otherwise taking into account the fact that the relevant branch or representative office would be in a country that does not have adequate AML/CFT regimes;
(c) requiring increased supervisory examination or increased external audit requirements for branches and subsidiaries of obliged entities located in the country concerned;
(d) requiring increased external audit requirements for financial groups with respect to any of their branches and subsidiaries located in the country concerned;
(e) requiring credit and financial institutions to review and amend, or if necessary, terminate, correspondent relationships with respondent institutions in the country concerned.
第19条
加盟国は、第三国の回答機関による支払を含む国境を超えるコルレス関係に関して、第13条に基づく顧客調査措置に加え、業務関係を開始する際に信用機関及び金融機関に次のことを義務付けなければならない。
(a) 回答者の事業の性質を十分に理解し、公共に公開されている情報から当該機関の評判と監督の質を判断するために、回答機関についての十分な情報を収集すること
(b) 回答機関のAML/CFTの統制を評価すること
(c) 新規コルレス関係を確立する前に上級管理職からの承認を得ること
(d) 各機関のそれぞれの義務を文書化すること
(e) 口座を通しての債務に関して回答機関個人認証支払っている口座に関しては、回答機関が事前詳細調査を実施し取引機関の口座に直接アクセスする顧客の身元を確認する。要求に応じて、取引機関に顧客調査措置データを提供できること
Article 19
With respect to cross-border correspondent relationships involving the execution of payments with a third-country respondent institution, Member States shall, in addition to the customer due diligence measures laid down in Article 13, require their credit institutions and financial institutions when entering into a business relationship to:
(a) gather sufficient information about the respondent institution to understand fully the nature of the respondent’s business and to determine from publicly available information the reputation of the institution and the quality of supervision;
(b) assess the respondent institution’s AML/CFT controls;
(c) obtain approval from senior management before establishing new correspondent relationships;
(d) document the respective responsibilities of each institution;
(e) with respect to payable-through accounts, be satisfied that the respondent institution has verified the identity of, and performed ongoing due diligence on, the customers having direct access to accounts of the correspondent institution, and that it is able to provide relevant customer due diligence data to the correspondent institution, upon request.
第20条
加盟国は、重要な公的地位を有する者との取引又は業務関係については、第13条に定義されている顧客調査措置に加え、特定事業者に対して次のことを義務付けなければならない。
(a) 顧客又は顧客の実質的支配者が重要な公的地位を有する者であるか否かを判断するために、リスクに基づく手続を含む適切なリスク管理システムを設置すること
(b) 重要な公的地位を有する者との業務関係の場合、次の措置を適用すること
(i)当該人物と業務関係を確立すること又は継続することについて上級管理職の承認を得ること
(ii)業務関係又は当該人物に関する資金源及び財産減を確立するために、適切な措置をとること
(iii)当該業務関係の監視を強化すること
Article 20
With respect to transactions or business relationships with politically exposed persons, Member States shall, in addition to the customer due diligence measures laid down in Article 13, require obliged entities to:
(a) have in place appropriate risk management systems, including risk-based procedures, to determine whether the customer or the beneficial owner of the customer is a politically exposed person;
(b) apply the following measures in cases of business relationships with politically exposed persons:
(i) obtain senior management approval for establishing or continuing business relationships with such persons;
(ii) take adequate measures to establish the source of wealth and source of funds that are involved in business relationships or transactions with such persons;
(iii) conduct enhanced, ongoing monitoring of those business relationships.
第20a条
Article 20a
第21条
加盟国は、特定事業者に対して、受益者の生命保険又は投資に関する保険、及び/又は受益者の実質的支配者が公的地位を有す者かどうかを判断するために、合理的措置をとるよう義務付けなければならない。当該措置は、支払い又は方針のすべて、若しくは一部の譲渡する前に行わなければならない。加盟国は、危険性が高いと特定された場合、第13条に規定された顧客調査措置を適用することに加え、次のことを行わなければならない。
Article 21
Member States shall require obliged entities to take reasonable measures to determine whether the beneficiaries of a life or other investment-related insurance policy and/or, where required, the beneficial owner of the beneficiary are politically exposed persons. Those measures shall be taken no later than at the time of the payout or at the time of the assignment, in whole or in part, of the policy. Where there are higher risks identified, in addition to applying the customer due diligence measures laid down in Article 13, Member States shall require obliged entities to:
第22条
政治的に影響力のある者が、加盟国又は第三国による公共的機能、若しくは国際機関による公共的機能をもはや委任されていない場合、特定事業者は、少なくとも12か月間、当該人物が継続的にリスクを負うこと及び当該人物が政治的に影響力のある者に対し特有のリスクを引き起こすことがないとされるまで、適切なリスクに敏感な措置(risk-sensitive measures)を適用することを義務付けられなければならない。
Article 22
Where a politically exposed person is no longer entrusted with a prominent public function by a Member State or a third country, or with a prominent public function by an international organisation, obliged entities shall, for at least 12 months, be required to take into account the continuing risk posed by that person and to apply appropriate and risk-sensitive measures until such time as that person is deemed to pose no further risk specific to politically exposed persons.
第23条
第20条及び第21条に規定された措置は、公的地位に有する者の親族又は政府高官等と緊密な関係にあると知れた者にも適用しなければならない。
Article 23
The measures referred to in Articles 20 and 21 shall also apply to family members or persons known to be close associates of politically exposed persons.
第24条
加盟国は、信用機関及び金融機関が、シェルバンクとコルレス関係の開始又は継続を禁止しなければならない。加盟国は、当該機関に対し、シェルバンクの口座により使用されることが認められている信用機関又は金融機関とのコルレス関係に関与せず、又は継続しないことを保証するために、適切な措置を講ずるよう義務付けなければならない。
Article 24
Member States shall prohibit credit institutions and financial institutions from entering into, or continuing, a correspondent relationship with a shell bank. They shall require that those institutions take appropriate measures to ensure that they do not engage in or continue correspondent relationships with a credit institution or financial institution that is known to allow its accounts to be used by a shell bank.
第4節
第三者による履行
第25条
加盟国は、第13条第1項(a)、(b)並びに(c)に定められた顧客調査措置要件を充足するために、特定事業者が第三者に頼ることを認めることができる。但し、当該要件を充足するための最終的な責任は、第三者に頼っている特定事業者になければならない。
SECTION 4
Performance by third parties
Article 25
Member States may permit obliged entities to rely on third parties to meet the customer due diligence requirements laid down in points (a), (b) and (c) of the first subparagraph of Article 13(1). However, the ultimate responsibility for meeting those requirements shall remain with the obliged entity which relies on the third party.
第26条
(a) 顧客の事前詳細調査要件及び本指令に定められているものと合致している記録管理要件を適用するもの、並びに
(b) 第6章第2節に合致する方法で監督された本指令の要件に準拠するもの
Article 26
(a) apply customer due diligence requirements and record-keeping requirements that are consistent with those laid down in this Directive; and
(b) have their compliance with the requirements of this Directive supervised in a manner consistent with Section 2 of Chapter VI.
第27条
Article 27
第28条
加盟国は、加盟本国の所轄官庁(グループ全体の方針及び手続について)並びにホスト加盟国の所轄官庁(支店及び子会社について)が、特定事業者が第26条並びに第27条で定義された規定遵守するために、次の条件がすべて充足されているグループプログラムを考慮できることを確保しなければならない。
(a) 特定事業者は同じグループの一部である第三者が提供した情報に頼ること
(b) グループは本指令又は同等のルールに従い、顧客調査措置、記録管理及びマネー・ロンダリング及びテロ資金供与に対するプログラムを適用すること
(c) (b)で言及された要件の有効的な履行は、加盟本国又は第三国の所轄官庁による集団レベルで、監視されること
Article 28
Member States shall ensure that the competent authority of the home Member State (for group-wide policies and procedures) and the competent authority of the host Member State (for branches and subsidiaries) may consider an obliged entity to comply with the provisions adopted pursuant to Articles 26 and 27 through its group program, where all of the following conditions are met:
(a) the obliged entity relies on information provided by a third party that is part of the same group;
(b) that group applies customer due diligence measures, rules on record-keeping and programs against money laundering and terrorist financing in accordance with this Directive or equivalent rules;
(c) the effective implementation of the requirements referred to in point (b) is supervised at group level by a competent authority of the home Member State or of the third country.
第29条
本章は、契約の約定に基づき特定事業者の一部とみなされた委託された事業者又は代理人の場合、委託先又は代理店の関係には適用してはならない。
Article 29
This Section shall not apply to outsourcing or agency relationships where, on the basis of a contractual arrangement, the outsourcing service provider or agent is to be regarded as part of the obliged entity.
第3章
実質的保有権情報
第30条
加盟国は、特定事業者が、第2章に従って顧客調査措置対策を講じている場合、法的保有者に関する情報に加えて実質的支配者に関する情報を特定事業者に対し提供することが義務付けられていることを、確保しなければならない。
加盟国は、法人又はその他の法人の実質的支配者(株式、議決権、保有権、無記名株主、又はその他の手段による支配を含む。)に対し、第1項の要件を遵守するために必要なすべての情報を提供することを義務付けなければならない。
(a) 制限のない所轄官庁及びFIU
(b) 第2章に基づく顧客事前調査の枠組み内の特定事業者
(c) 一般大衆
(c)で言及された者は、少なくとも実質的支配者の名前、誕生月、誕生年、住居国、国籍また同様に受益権保持の性質及び拡大についてもアクセスを認められるものとしなければならない。
加盟国は、国内法で定められた条件下で、実質的支配者の識別可能な追加情報へのアクセスを提供できるものとする。当該追加情報は、少なくとも生年月日又はEU一般データ保護規則(data protection rules)に基づく連絡先の詳細が含まれなければならない。
5a. 加盟国は、第3項で言及された国内登録されている情報を、オンライン登録及び料金支払を条件に利用可能にするかを選択することができる。当該料金は、情報公開の管理費を超えてはならず、当局の開発費及びメンテナンス費を含まなければならない。
第3項で言及された中央登録局へのアクセス権を与えられた所轄官庁は、税務務監査人、特定事業者の上級管理職及び、マネー・ロンダリング、前提犯罪【訳者注:犯罪収益の源泉となる犯罪のこと】への加担及びテロ資金供与の調査又は起訴、追跡、押収、凍結、犯罪資産の差押えを行う機能を有する機関と同様に、マネー・ロンダリング及びテロ資金供与に対抗するために指定された責任を有する公的機関でなければならない。
Article 30
Member States shall ensure that those entities are required to provide, in addition to information about their legal owner, information on the beneficial owner to obliged entities when the obliged entities are taking customer due diligence measures in accordance with Chapter II.
Member States shall require that the beneficial owners of corporate or other legal entities, including through shares, voting rights, ownership interest, bearer shareholdings or control via other means, provide those entities with all the information necessary for the corporate or other legal entity to comply with the requirements in the first subparagraph.
(a) competent authorities and FIUs, without any restriction;
(b) obliged entities, within the framework of customer due diligence in accordance with Chapter II;
(c) any member of the general public.
The persons referred to in point (c) shall be permitted to access at least the name, the month and year of birth and the country of residence and nationality of the beneficial owner as well as the nature and extent of the beneficial interest held.
Member States may, under conditions to be determined in national law, provide for access to additional information enabling the identification of the beneficial owner. That additional information shall include at least the date of birth or contact details in accordance with data protection rules.
5a. Member States may choose to make the information held in their national registers referred to in paragraph 3 available on the condition of online registration and the payment of a fee, which shall not exceed the administrative costs of making the information available, including costs of maintenance and developments of the register.
Competent authorities granted access to the central register referred to in paragraph 3 shall be those public authorities with designated responsibilities for combating money laundering or terrorist financing, as well as tax authorities, supervisors of obliged entities and authorities that have the function of investigating or prosecuting money laundering, associated predicate offences and terrorist financing, tracing and seizing or freezing and confiscating criminal assets.
第31条
(a) 委託者
(b) 受託者
(c) (いる場合は)信託保護者
(d) 受益者又は受益者の階級のもの
(e) その他信託を有効統制するいかなる自然人
3a. 加盟国は、第1項で言及されている明示信託及び類似した法的機関の実質的保有権の情報を託者又は本条第1項で言及された類似した法的機関で同等のポジションのものが所在又は設立されている加盟国が設けた中央実質的保有権登録局【訳注:central beneficial ownership register】に保持してもらわなければならない。信託の受託者又は本条第1項で言及された類似した法的機関と同等のポジションの者の敷地又は住居地が連合外であった場合、第1項で言及されている情報は、受託者又は本条第1項で言及された類似した法的機関で同等のポジションのものが信託又は類似した法的機関の名の下でビジンス関係を始める又は不動産を買収する加盟国が設けた中央登録局に保持されるものとしなければならない。信託の受託者又は類似した法的機関と同等のポジションの者の敷地又は住居地が異なる加盟国の場合、又は信託の受託者又は類似した法的機関と同等のポジションのものが、異なる加盟国の信託又は類似した法的機関の名の下で複数のビジネス関係を始める場合、登録証明書【訳注:certificate of proof of registration】又は登録局が保持している実質的保有権の情報の抜粋が履行された登録義務と十分に考慮されることができる。
(a) 制限のない所轄官庁及びFIU
(b) 第2章に基づく顧客事前調査の枠組み内にある特定事業者
(c) 正当な利益を証明することができるいかなる自然人又は法人
(d) 信託又は類似の法的取極であって会社その他の法人(第30条第1項に記載するものを除く。)を、直接若しくは間接の持分(無記名株式を含む。)を保有し、その他の方法により支配するものについて、書面による請求を提出する自然人又は法人
第1項(c)及び(d)で言及されている自然人又は法人に関するアクセス可能な情報には、実質的支配者の名前、誕生年、誕生月、居住国、国籍を含み、同様に性質及び所持している利益にも拡大するものとされなければならない。
加盟国は、国内法の定められた条件下で、実質的支配者の追加情報にアクセス許可を与えることができる。実追加情報は、データ保護規制(date protection rules)に基づいて、少なくとも生年月日又は詳細な連絡先が含まれているものとしなければならない。加盟国は、国内法に基づき、当該登録局に保持されている情報に更に広くアクセスすることを認めることができる。
第3a項で言及されている中央登録局へのアクセス権を与えられている所轄官庁は、マネー・ロンダリング及びテロ資金供与に対抗する指定された責任を有する公的監査人、同様に税務監査人、特定事業者の上級管理職、マネー・ロンダリング、前提犯罪への加担、テロ資金供与の調査又は起訴、追跡、押収、凍結及び犯罪資産の差押えを行う機能を有する公的機関でなければならない。
4a. 加盟国は、オンライン登録及び手数料の納付を条件として、第3a項で言及された国内登録されている情報を、利用可能にすることを選択することができる。当該料金は、登録簿の維持及び開発の費用を含め、情報を利用可能にするための管理費用を超えないものとしなければならない。
7a. 国内法に従った除外状況の場合、第4項(b)、(c)及び(d)に言及されたアクセスが、相当なリスク、詐欺に遭うリスク、誘拐、脅迫、迷惑行為、恐喝、暴力又は威嚇行為を実質的支配者に対してさらす場合、又は実質的支配者が未成年であり、法的行為が不可能な場合、加盟国は、実質的保有権に関するすべて又は一部の情報へのアクセスを状況によって適用除外することができる。加盟国は、これらの適用除外について、例外的な事件の性質の詳細評価の権利が与えられることを確保しなければならない。管理局による適用除外決定の見直しの権利及び有効的な裁判救済方法となる権利は保証されなければならない。適用除外を付与された加盟国は、適用除外になった理由及び適用除外となった数の年間統計データを発表し、当該データを欧州委員会に報告しなければならない。
本項の第1項の規定により適用除外は、信用機関及び金融機関、又は第2条第1項第3号(b)に言及されている官僚とされる特定事業者に適用されないものとしなければならない。
第1項に基づき加盟国が適用除外の確立を決定した場合、所轄官庁及びFIUによる情報へのアクセスを制限しないものとしなければならない。
加盟国は、本条第5項、第5a項及び第6項で実施されている加盟国内法に基づいて、本条第1項で言及された情報は、指令(EU 2017/1132)第22条1号で確立された登録局の相互接続システムを通して利用可能とすることを確保しなければならない。第1項で言及されている情報は、国内登録局及び登録局の相互接続システムを通して、少なくとも5年間及び第3項で言及されている登録した実質的保有権の情報の根拠が存在している場合から10年以内は利用可能とされなければならない。加盟国は、第4項及び第4a項に基づいて、種類の異なるアクセスを実行するために加盟国内及び欧欧州委員会と協力しなければならない。
2020年6月26日までに、欧州委員会は、第1項で言及されているすべての信託及び類似した法的措置が、加盟国の法律の下で政党に認識されており、欧州指令にて設定された義務に従わせているかどうかを評価し、欧州議会及び理事会に報告書を提出しなければならない。欧州委員会は、必要に応じて、報告書の所見に基づき、必要な措置を講じなければならない。
Article 31
(a) the settlor(s);
(b) the trustee(s);
(c) the protector(s) (if any);
(d) the beneficiaries or class of beneficiaries;
(e) any other natural person exercising effective control of the trust.
3a. Member States shall require that the beneficial ownership information of express trusts and similar legal arrangements as referred to in paragraph 1 shall be held in a central beneficial ownership register set up by the Member State where the trustee of the trust or person holding an equivalent position in a similar legal arrangement is established or resides. Where the place of establishment or residence of the trustee of the trust or person holding an equivalent position in similar legal arrangement is outside the Union, the information referred to in paragraph 1 shall be held in a central register set up by the Member State where the trustee of the trust or person holding an equivalent position in a similar legal arrangement enters into a business relationship or acquires real estate in the name of the trust or similar legal arrangement. Where the trustees of a trust or persons holding equivalent positions in a similar legal arrangement are established or reside in different Member States, or where the trustee of the trust or person holding an equivalent position in a similar legal arrangement enters into multiple business relationships in the name of the trust or similar legal arrangement in different Member States, a certificate of proof of registration or an excerpt of the beneficial ownership information held in a register by one Member State may be considered as sufficient to consider the registration obligation fulfilled.4.
(a) competent authorities and FIUs, without any restriction;
(b) obliged entities, within the framework of customer due diligence in accordance with Chapter II;
(c) any natural or legal person that can demonstrate a legitimate interest;
(d) any natural or legal person that files a written request in relation to a trust or similar legal arrangement which holds or owns a controlling interest in any corporate or other legal entity other than those referred to in Article 30(1), through direct or indirect ownership, including through bearer shareholdings, or through control via other means.
The information accessible to natural or legal persons referred to in points (c) and (d) of the first subparagraph shall consist of the name, the month and year of birth and the country of residence and nationality of the beneficial owner, as well as nature and extent of beneficial interest held.
Member States may, under conditions to be determined in national law, provide for access of additional information enabling the identification of the beneficial owner That additional information shall include at least the date of birth or contact details, in accordance with data protection rules. Member States may allow for wider access to the information held in the register in accordance with their national law.
Competent authorities granted access to the central register referred to in paragraph 3a shall be public authorities with designated responsibilities for combating money laundering or terrorist financing, as well as tax authorities, supervisors of obliged entities and authorities that have the function of investigating or prosecuting money laundering, associated predicate offences and terrorist financing, tracing, and seizing or freezing and confiscating criminal assets.
4a. Member States may choose to make the information held in their national registers referred to in paragraph 3a available on the condition of online registration and the payment of a fee, which shall not exceed the administrative costs of making the information available, including costs of maintenance and developments of the register.
7a. In exceptional circumstances to be laid down in national law, where the access referred to in points (b), (c) and (d) of the first subparagraph of paragraph 4 would expose the beneficial owner to disproportionate risk, risk of fraud, kidnapping, blackmail, extortion, harassment, violence or intimidation, or where the beneficial owner is a minor or otherwise legally incapable, Member States may provide for an exemption from such access to all or part of the information on the beneficial ownership on a case-by-case basis. Member States shall ensure that these exemptions are granted upon a detailed evaluation of the exceptional nature of the circumstances. Rights to an administrative review of the exemption decision and to an effective judicial remedy shall be guaranteed. A Member State that has granted exemptions shall publish annual statistical data on the number of exemptions granted and reasons stated and report the data to the Commission.
Exemptions granted pursuant to the first subparagraph shall not apply to the credit institutions and financial institutions, and to obliged entities referred to in point (3)(b) of Article 2(1) that are public officials.
Where a Member State decides to establish an exemption in accordance with the first subparagraph, it shall not restrict access to information by competent authorities and FIUs.
Member States shall ensure that the information referred to in paragraph 1 of this Article is available through the system of interconnection of registers established by Article 22(2) of Directive (EU) 2017/1132, in accordance with Member States’ national laws implementing paragraphs 4 and 5 of this Article.
Member States shall take adequate measures to ensure that only the information referred to in paragraph 1 that is up to date and corresponds to the actual beneficial ownership is made available through their national registers and through the system of interconnection of registers, and the access to that information shall be in accordance with data protection rules.
The information referred to in paragraph 1 shall be available through the national registers and through the system of interconnection of registers for at least five years and no more than 10 years after the grounds for registering the beneficial ownership information as referred to in paragraph 3a have ceased to exist. Member States shall cooperate with the Commission in order to implement the different types of access in accordance with paragraphs 4 and 4a.
By 26 June 2020, the Commission shall submit a report to the European Parliament and to the Council assessing whether all trusts and similar legal arrangements as referred to in paragraph 1 governed under the law of Member States were duly identified and made subject to the obligations as set out in this Directive. Where appropriate, the Commission shall take the necessary steps to act upon the findings of that report.
第31a条
実施法行為
本指令(EU 2017/1132)第24条及び本指令第30条及び第31条の対象に基づいて欧州委員会によって採択された実施法行為の追加が必要な場合、欧州委員会は、第30条第10項及び第31条第9項に言及されている加盟国の中央登録局の相互接続を提供するために、次に掲げる事項に関して、技術的仕様及び手順の実施行為の措置を採択しなければならない。
(a) プラットフォームに必要なデクニカルデータ、機能、当該データの保存方法、当該データの使用方法、及び当該データの保護を定義する技術的仕様
(b) 加盟国に付与されたアクセスレベルによって実質的保有権の情報が登録局の相互接続システムを通して利用可能であるという共通基準
(c) 実質的支配者の情報がどのように利用可能となるかの技術的詳細
(d) 登録局の相互接続システムによって提供されるサービス利用可能の技術条件
(e) 第30条及び第31条第4a項に基づく実質的保有権の情報に対して異なる種類のアクセスを実行する技術的様式
(f) 実質的保有権の情報にアクセスは第30条第5項(a)及び第31条第4a項に従って費用の支払い遠隔支払い取引(remote payment transaction)のような利用可能な支払い機能を考慮した支払い手段
当該実施法行為は、第64a条第2項で言及されている審査手続に基づいて採択されなければならない。
実施法行為上、欧州委員会は、証明された技術及び既存の実務の再利用に努めなければならない。欧州委員会は、開発されたシステムが、本指令を実行するために必要不可欠なコスト以上のものを負担しないことを確保しなければならない。欧州委員会の実施法行為は、欧州委員会と加盟国間での透明性、経験及び情報の交換によって特徴付けられるものとされなければならない。
Article 31a
Implementing acts
Where necessary in addition to the implementing acts adopted by the Commission in accordance with Article 24 of Directive (EU) 2017/1132 and in accordance with the scope of Article 30 and 31 of this Directive, the Commission shall adopt by means of implementing acts technical specifications and procedures necessary to provide for the interconnection of Member States’ central registers as referred to in Article 30(10) and Article 31(9), with regard to:
(a) the technical specification defining the set of the technical data necessary for the platform to perform its functions as well as the method of storage, use and protection of such data;
(b) the common criteria according to which beneficial ownership information is available through the system of interconnection of registers, depending on the level of access granted by Member States;
(c) the technical details on how the information on beneficial owners is to be made available;
(d) the technical conditions of availability of services provided by the system of interconnection of registers;
(e) the technical modalities how to implement the different types of access to information on beneficial ownership based on Article 30(5) and Article 31(4);
(f) the payment modalities where access to beneficial ownership information is subject to the payment of a fee according to Article 30(5a) and Article 31(4a) taking into account available payment facilities such as remote payment transactions.
Those implementing acts shall be adopted in accordance with the examination procedure referred to in Article 64a(2).
In its implementing acts, the Commission shall strive to reuse proven technology and existing practices. The Commission shall ensure that the systems to be developed shall not incur costs above what is absolutely necessary in order to implement this Directive. The Commission’s implementing acts shall be characterized by transparency and the exchange of experiences and information between the Commission and the Member States.
第32条
REPORTING OBLIGATIONS
SECTION 1
General provisions
Article 32
Member States shall provide their FIUs with adequate financial, human and technical resources in order to fulfil their tasks.
(a) an operational analysis which focuses on individual cases and specific targets or on appropriately selected information, depending on the type and volume of the disclosures received and the expected use of the information after dissemination; and
(b) a strategic analysis addressing money laundering and terrorist financing trends and patterns.
第32a条
Article 32a
— for the customer-account holder and any person purporting to act on behalf of the customer: the name, complemented by either the other identification data required under the national provisions transposing point (a) of Article 13(1) or a unique identification number;
— for the beneficial owner of the customer-account holder: the name, complemented by either the other identification data required under the national provisions transposing point (b) of Article 13(1) or a unique identification number;
— for the bank or payment account: the IBAN number and the date of account opening and closing;
— for the safe-deposit box: name of the lessee complemented by either the other identification data required under the national provisions transposing Article 13(1) or a unique identification number and the duration of the lease period.
第32b条
Article 32b
第33条
(a) 資金が犯罪収益又はテロ資金供与に関連するものであることを知り、疑い、又は疑うに足りる合理的な理由がある場合には、特定事業者が、自己の発意により、報告書を提出することを含め、FIUに対し、その旨を通知すること。また、そのような場合には、FIUからの追加情報の要請に速やかに対応すること
(b) FIUに、直接、要求された必要な情報すべてを提供すること
試行された取引を含み、すべての疑わしい取引は、報告されなければならない。
Article 33
(a) informing the FIU, including by filing a report, on their own initiative, where the obliged entity knows, suspects or has reasonable grounds to suspect that funds, regardless of the amount involved, are the proceeds of criminal activity or are related to terrorist financing, and by promptly responding to requests by the FIU for additional information in such cases; and
(b) providing the FIU directly, at its request, with all necessary information.
All suspicious transactions, including attempted transactions, shall be reported.
第34条
第2項の規定に影響を与えることなく、指定された自主規制機関は、本条第1項で言及された場合、FIUに、情報を、速やかにフィルタリングせずに送付しなければならない。
(a) 第58条から第60条に基づいて取られた措置
(b) 該当する場合は、第61条に言及されている規定の違反者の報告書件数
(c) 該当する場合は、第1項で言及された自主規制機関が報告を受けた報告件数及び自主規制機関がFIUに転送した報告件数
(d) 特定事業者の義務を遵守しているかの監視をするために第47条及び第48条に基づいて実行された措置についての説明及び該当件数
(i) 第10条から第24条(顧客調査措置)
(ii) 第33条から第35条(疑わしい取引の報告)
(iii) 第40条(記録管理)
(iv) 第45条及び第46条(内部統制)
Article 34
Without prejudice to paragraph 2, the designated self-regulatory body shall, in cases referred to in the first subparagraph of this paragraph, forward the information to the FIU promptly and unfiltered.
(a) measures taken under Articles 58, 59 and 60;
(b) number of reports of breaches received as referred to in Article 61, where applicable;
(c) number of reports received by the self-regulatory body as referred to in paragraph 1 and the number of reports forwarded by the self-regulatory body to the FIU where applicable;
(d) where applicable number and description of measures carried out under Article 47 and 48 to monitor compliance by obliged entities with their obligations under:
(i) Articles 10 to 24 (customer due diligence);
(ii) Articles 33, 34 and 35 (suspicious transaction reporting);
(iii) Article 40 (record-keeping); and
(iv) Articles 45 and 46 (internal controls).
第35条
Article 35
第36条
Article 36
第37条
第33条及び第34条に従った特定事業者、特定事業者の従業員又は上級管理職による誠実な情報開示は、いかなる契約、法律、規制又は行政上の規定により課される情報開示の制限違反を構成してはならず、実際に違法な犯罪行為が起きたかどうかに関わらず、内在する犯罪行為を明確に認識していない状況であっても、特定事業者、その上級管理職又は従業員を関与させてはならない。
Article 37
Disclosure of information in good faith by an obliged entity or by an employee or director of such an obliged entity in accordance with Articles 33 and 34 shall not constitute a breach of any restriction on disclosure of information imposed by contract or by any legislative, regulatory or administrative provision, and shall not involve the obliged entity or its directors or employees in liability of any kind even in circumstances where they were not precisely aware of the underlying criminal activity and regardless of whether illegal activity actually occurred.
第38条
Article 38
第39条
Article 39
第40条
(a) 顧客調査措置の場合、書類のコピー及び第2章に規定されている顧客調査措置基準を遵守するために必要な情報(可能であれば、特定事業者の顧客との業務関係の終了後5年間又は不定期の取引日の後、欧州規制(EU 910/2014)で制定されているか、若しくは、他の安全で遠隔的又は電子的な、識別過程が関連する国家権力により制限され、推奨され、認可され、又は受け入れられる電子識別方法(electronic identification means)を通じて入手された情報を含める。)
(b) 証拠及び取引の記録(原本、又は適用される国内法の下で訴訟手続が可能となるコピーからなり、顧客との業務関係の終了後5年間又は不定期の取引日の後に、取引を確認するために必要となるもの)
第1項で言及した保管期間の満了時に、加盟国は、特定事業者が、データを保管できるか又は更に保管する状況にするのかを決定する国内法を別に規定されない限り、個人データを削除することを確保しなければならない。加盟国は、当該保管の必要性及び比例性を徹底的に評価し、マネー・ロンダリング又はテロ資金供与の防止、検出及び調査のために必要であるとされた後、更なる保管を許可し、又は義務付けることができる。更なる保管期間は5年を超えてはならない。
本項で言及している保管期間とは、5年を超えない追加保管期間を含み、第32a条で言及している集権的メカニズムを通してアクセス可能なデータも尊重し適用されるものとしなければならない。
Article 40
(a) in the case of customer due diligence, a copy of the documents and information which are necessary to comply with the customer due diligence requirements laid down in Chapter II, including, where available, information obtained through electronic identification means, relevant trust services as set out in Regulation (EU) No 910/2014 or any other secure, remote or electronic, identification process regulated, recognised, approved or accepted by the relevant national authorities, for a period of five years after the end of the business relationship with their customer or after the date of an occasional transaction;
(b) the supporting evidence and records of transactions, consisting of the original documents or copies admissible in judicial proceedings under the applicable national law, which are necessary to identify transactions, for a period of five years after the end of a business relationship with their customer or after the date of an occasional transaction.
Upon expiry of the retention periods referred to in the first subparagraph, Member States shall ensure that obliged entities delete personal data, unless otherwise provided for by national law, which shall determine under which circumstances obliged entities may or shall further retain data. Member States may allow or require further retention after they have carried out a thorough assessment of the necessity and proportionality of such further retention and consider it to be justified as necessary for the prevention, detection or investigation of money laundering or terrorist financing. That further retention period shall not exceed five additional years.
The retention period referred to in this paragraph, including the further retention period that shall not exceed five additional years, shall also apply in respect of the data accessible through the centralised mechanisms referred to in Article 32a.
第41条
(a) 本指令の目的のために、特定事業者又は国内所轄官庁が適切に業務を満たせるようにすること。
(b) 本指令の目的のための公務執行妨害又は法的な商号、分析、調査、訴訟手続きを回避すること、及びマネー・ロンダリングやテロ資金供与の防止、調査、検出が脅かされないよう確保すること。
Article 41
(a) enable the obliged entity or competent national authority to fulfil its tasks properly for the purposes of this Directive; or
(b) avoid obstructing official or legal inquiries, analyses, investigations or procedures for the purposes of this Directive and to ensure that the prevention, investigation and detection of money laundering and terrorist financing is not jeopardized.
第42条
加盟国は、特定事業者が、FIU又は他の所轄官庁からの照会に対して、その国内法に従い、当該照会が維持されているかについて、当該照会の前5年間、特定の者との取引関係、及びその関係の性質に関し、照会の完全な機密性を保証する安全な経路及び方法を通じて、完全かつ迅速に回答できるシステムを保有していることを義務付けなければならない。
Article 42
Member States shall require that their obliged entities have systems in place that enable them to respond fully and speedily to enquiries from their FIU or from other authorities, in accordance with their national law, as to whether they are maintaining or have maintained, during a five-year period prior to that enquiry a business relationship with specified persons, and on the nature of that relationship, through secure channels and in a manner that ensures full confidentiality of the enquiries.
第43条
第1条で言及されているマネー・ロンダリング及びテロ資金供与の防止の目的のための本指令に基づいた個人データの処理は、欧州議会及び理事会の規制(EU 2016/679)の下、公益の問題とみなされなければならない。
Article 43
The processing of personal data on the basis of this Directive for the purposes of the prevention of money laundering and terrorist financing as referred to in Article 1 shall be considered to be a matter of public interest under Regulation (EU) 2016/679 of the European Parliament and of the Council.
第44条
(a) 自然人及び法人の数並びに各部門の経済的重要性を含む規模及び本指令の対象内の異なる部門の重要性を計測するデータ
(b) FIUに提出された疑わしい取引報告の件数、当該報告のフォローアップ、年1回の調査件数、起訴件数、マネー・ロンダリング又はテロ資金供与罪で有罪判決を下された者の数、入手可能な前提犯罪の種類、凍結、差押え又は没収された財産のユーロ建て価値を含む、資金洗浄・テロ資金供与対策の国内体制の報告、調査及び司法段階を測定するデータ
(c) 可能であれば、年1回の報告の有用性及びフォローアップについて詳述した特定事業者に対する当該報告書と共に、調査結果の報告の件数及び割合が特定されたデータ
(d) FIUにより作成され、受領され、拒否され、一部又はすべてを回答され、相手国により破壊された情報に対する、国境を越えた要求の数に関するデータ
(e) AML/CFT監督に対しての責任を持つ所轄官庁に割り当てられた人的財産、同様に、第32条で規定されて任務を遂行するためのFIUに割り当てられた人的財産
(f) 現地及び現地外の監督措置の件数、監督当局が適用する監督措置及び制裁措置/行政措置に基づき特定された違反の件数
Article 44
(a) data measuring the size and importance of the different sectors which fall within the scope of this Directive, including the number of natural persons and entities and the economic importance of each sector;
(b) data measuring the reporting, investigation and judicial phases of the national AML/CFT regime, including the number of suspicious transaction reports made to the FIU, the follow-up given to those reports and, on an annual basis, the number of cases investigated, the number of persons prosecuted, the number of persons convicted for money laundering or terrorist financing offences, the types of predicate offences, where such information is available, and the value in euro of property that has been frozen, seized or confiscated;
(c) if available, data identifying the number and percentage of reports resulting in further investigation, together with the annual report to obliged entities detailing the usefulness and follow-up of the reports they presented;
(d) data regarding the number of cross-border requests for information that were made, received, refused and partially or fully answered by the FIU, broken down by counterpart country;
(e) human resources allocated to competent authorities responsible for AML/CFT supervision as well as human resources allocated to the FIU to fulfil the tasks specified in Article 32;
(f) the number of on-site and off-site supervisory actions, the number of breaches identified on the basis of supervisory actions and sanctions/administrative measures applied by supervisory authorities.
第6章
方針、手続及び監督
第1節
内部手続き、トレーニング及びフィードバック
第45条
欧州監督機構(ESAs)は、本項の第1項に言及されている規制技術基準案を2016年12月26日までに、欧州委員会に提出しなければならない。
CHAPTER VI
POLICIES, PROCEDURES AND SUPERVISION
SECTION 1
Internal procedures, training and feedback
Article 45
The ESAs shall submit the draft regulatory technical standards referred to in the first subparagraph to the Commission by 26 December 2016.
The ESAs shall submit the draft regulatory technical standards referred to in the first subparagraph to the Commission by 26 June 2017.
第46条
第2条第1項、第3項に掲げるカテゴリーのいずれかに当てはまる自然人が、法人の従業員として専門的活動を行う場合、本節の義務は、自然人ではなく当該法人に適用されなければならない。
Article 46
Those measures shall include participation of their employees in special ongoing training programs to help them recognize operations which may be related to money laundering or terrorist financing and to instruct them as to how to proceed in such cases.
Where a natural person falling within any of the categories listed in point (3) of Article 2(1) performs professional activities as an employee of a legal person, the obligations in this Section shall apply to that legal person rather than to the natural person.
第47条
Article 47
第48条
1a. 特に情報の交換について効果的な協力を円滑にし及び促進するために、加盟国は、第2条第1項に掲げられている特定事業者の所轄官庁のリストを、連絡先詳細を含み、欧州委員会に伝達しなければならない。加盟国は、欧州委員会が提供された情報が常に最新の状態であることを確保しなければならない。欧州委員会は、当該所轄官庁の登録簿及び連絡先詳細の登録簿をウェブサイトに公表しなければならない。登録簿に記載されている所轄官庁は、権限の範囲内で、他の加盟国の所轄官庁担当者のための連絡窓口の機能を果たさなければならない。加盟国の金融監督機関は、欧州監督機構(ESAs)の連絡窓口としての機能も果たさなければならない。加盟国は、本指令を適切に実施するために、すべての特定事業者が、現場及び現場外の監督を行うことのできる権力を含む適切な監督に従うよう義務付けなければならず、違反した場合の状況を是正するために適切かつ相応の行政措置を講じなければならない。
(a) 加盟国に存在するマネー・ロンダリング及びテロ資金供与のリスクに対して明確な理解力があること
(b) 現場内外に特定事業者の顧客、製品及びサービスに関連する特定の国内リスク及び国際的リスクに関するすべての情報へのアクセスがあること
(c) 対象事業者のリスク評価、並びに当該加盟国におけるマネー・ロンダリング及びテロ資金供与のリスクについて、現場内外での監督の頻度及び強度を基本とすること
Article 48
1a. In order to facilitate and promote effective cooperation, and in particular the exchange of information, Member States shall communicate to the Commission the list of competent authorities of the obliged entities listed in Article 2(1), including their contact details. Member States shall ensure that the information provided to the Commission remains updated.
The Commission shall publish a register of those authorities and their contact details on its website. The authorities in the register shall, within the scope of their powers, serve as a contact point for the counterpart competent authorities of the other Member States. Financial supervisory authorities of the Member States shall also serve as a contact point for the ESAs.
In order to ensure the adequate enforcement of this Directive, Member States shall require that all obliged entities are subject to adequate supervision, including the powers to conduct on-site and off-site supervision, and shall take appropriate and proportionate administrative measures to remedy the situation in the case of breaches.
In the case of credit and financial institutions that are part of a group, Member States shall ensure that, for the purposes laid down in the first subparagraph, the competent authorities of the Member State where a parent undertaking is established cooperate with the competent authorities of the Member States where the establishments that are part of group are established.
In the case of the establishments referred to in Article 45(9), supervision as referred to in the first subparagraph of this paragraph may include the taking of appropriate and proportionate measures to address serious failings that require immediate remedies. Those measures shall be temporary and be terminated when the failings identified are addressed, including with the assistance of or in cooperation with the competent authorities of the home Member State of the obliged entity, in accordance with Article 45(2).
(a) have a clear understanding of the risks of money laundering and terrorist financing present in their Member State;
(b) have on-site and off-site access to all relevant information on the specific domestic and international risks associated with customers, products and services of the obliged entities; and
(c) base the frequency and intensity of on-site and off-site supervision on the risk profile of obliged entities, and on the risks of money laundering and terrorist financing in that Member State.
第3節
協力
第1款
国家協力(national cooperation)
第49条
加盟国は、政策立案者、FIU、AML/CFTに関わっているその他所轄官庁及び税務当局及び法執行機関が本指令の対象内で活動している場合は、第7条に基づく義務の履行も含み、マネー・ロンダリング及びテロ資金供与に対抗するための方針及び活動の発展と実行を考慮したEU域内での協力及び連携ができるよう、有効的なメカニズムを有することを確保しなければならない。
SECTION 3
Cooperation
Subsection I
National cooperation
Article 49
Member States shall ensure that policy makers, the FIUs, supervisors and other competent authorities involved in AML/CFT, as well as tax authorities and law enforcement authorities when acting within the scope of this Directive, have effective mechanisms to enable them to cooperate and coordinate domestically concerning the development and implementation of policies and activities to combat money laundering and terrorist financing, including with a view to fulfilling their obligation under Article 7.
第2款
欧州監督機構(ESAs)との協力
第50条
所轄官庁は、本指令の下で職務を遂行するために必要なすべての情報を、欧州監督機構(ESAs)に提供しなければならない。
Subsection II
Cooperation with the ESAs
Article 50
The competent authorities shall provide the ESAs with all the information necessary to allow them to carry out their duties under this Directive.
第2a款
加盟国の所轄官庁間での協力
Subsection IIa
Cooperation between competent authorities of the Member States
第50a条
加盟国は、本指令の目的上、所轄官庁間での情報交換又は援助について、法外又は不当な制限条件を禁止してはならず、又は課してはならない。特に、加盟国は、所轄官庁が、次の理由で援助の要求を拒否しないことを確保しなければならない。
(a) 当該要求が税務問題にも関係すると考えられること
(b) 国内法が、特定事業者に対して、求められている関連情報が法的特権によって保護されている場合、又は第34条第2項に記載されている法律上の秘密が適用される場合を除き、秘密保持を義務付けていること
(c) 被要請国において、審理、調査又は手続が進行中であること。但し、当該援助が審理、調査又は手続を妨げる場合はこの限りでない
(d) 要請方の所轄官庁の性質又は地位が、被要請方の所轄官庁の性質又は地位とは異なること
Article 50a
Member States shall not prohibit or place unreasonable or unduly restrictive conditions on the exchange of information or assistance between competent authorities for the purposes of this Directive. In particular Member States shall ensure that competent authorities do not refuse a request for assistance on the grounds that:
(a) the request is also considered to involve tax matters;
(b) national law requires obliged entities to maintain secrecy or confidentiality, except in those cases where the relevant information that is sought is protected by legal privilege or where legal professional secrecy applies, as described in Article 34(2);
(c) there is an inquiry, investigation or proceeding underway in the requested Member State, unless the assistance would impede that inquiry, investigation or proceeding;
(d) the nature or status of the requesting counterpart competent authority is different from that of requested competent authority.
第3款
FIUと欧州委員会間の協力
第51条
欧州委員会は、EU内のFIU間での情報交換も含む調整を促進するために必要とされるような援助を行うことができる。欧州委員会は、加盟国のFIUの代表者で構成されている欧州FIUプラットフォーム(EU FIU platform)の会議を、FIU間の協力を促進し、FIU及び報告している事業者の関する実施の問題、及び効果効なFIU間協力のような協力関係の問題、国境を越えた次元の疑わしい取引の特定、FIU.net又はその後継者を通じた報告様式の標準化、国境を越えた事例の共同分析、国家レベル及び超国家レベルでのマネー・ロンダリング及びテロ資金供与のリスクの評価に関連する傾向並びに要因の特定について意見を交換し、並びに助言を与えるために、定期的に招集することができる。
Subsection III
Cooperation between FIUs and with the Commission
Article 51
The Commission may lend such assistance as may be needed to facilitate coordination, including the exchange of information between FIUs within the Union. It may regularly convene meetings of the EU FIUs’ Platform composed of representatives from Member States’ FIUs, in order to facilitate cooperation among FIUs, exchange views and provide advice on implementation issues relevant for FIUs and reporting entities as well as on cooperation-related issues such as effective FIU cooperation, the identification of suspicious transactions with a cross-border dimension, the standardization of reporting formats through the FIU.net or its successor, the joint analysis of cross-border cases, and the identification of trends and factors relevant to assessing the risks of money laundering and terrorist financing at national and supranational level.
第52条
加盟国は、組織の地位に関わらず、可能な限りFIUがお互いに協力することを確保しなければならない。
Article 52
Member States shall ensure that FIUs cooperate with each other to the greatest extent possible, regardless of their organizational status.
第53条
Article 53
When an FIU seeks to obtain additional information from an obliged entity established in another Member State which operates on its territory, the request shall be addressed to the FIU of the Member State in whose territory the obliged entity is established. That FIU shall obtain information in accordance with Article 33(1) and transfer the answers promptly.
第54条
第52条及び第53条に基づいて受領した情報及び文書は、本指令に定められたFIUの業務の達成に使用されなければならない。第52条及び第53条に従って情報及び文書を交換する場合、送信元のFIUは、当該情報の使用に制限及び条件を課すことができる。受信元のFIUは、当該制限及び当該条件を遵守しなければならない。
加盟国は、他の加盟国のFIUからの情報要求を受領することに責任を負うため、FIUが、少なくとも1つの連絡先又は連絡窓口を指定することを確保しなければならない。
Article 54
Information and documents received pursuant to Articles 52 and 53 shall be used for the accomplishment of the FIU’s tasks as laid down in this Directive. When exchanging information and documents pursuant to Articles 52 and 53, the transmitting FIU may impose restrictions and conditions for the use of that information. The receiving FIU shall comply with those restrictions and conditions.
Member States shall ensure that FIUs designate at least one contact person or point to be responsible for receiving requests for information from FIUs in other Member States.
第55条
Article 55
Article 55
第56条
Article 56
第57条
第3条第4項で言及されている前提犯罪の国内法間の定義の違いは、他のFIUを援助するための能力を妨げてはならず、かつ、第53条から第55条に従って情報交換及び情報の普及を制限してはならない。
第3a款
信用機関及び金融機関を監督する所轄官庁と職業上の秘密に拘束されるその他の当局との協力
Article 57
Differences between national law definitions of predicate offences as referred to in point 4 of Article 3 shall not impede the ability of FIUs to provide assistance to another FIU and shall not limit the exchange, dissemination and the use of information pursuant to Articles 53, 54 and 55.
Subsection IIIa
Cooperation between competent authorities supervising credit and financial institutions and other authorities bound by professional secrecy
第57a条
1. 加盟国は、本指令を遵守するために、信用機関及び金融機関の監督業務を行う所轄官庁で働くすべての者、監査人又は当該所轄官庁の代理の専門家が、職業上の秘密保持義務に拘束されることを義務付けなければならない。刑事法の対象となる事件を害することなく、本指令に基づく職務の過程で第1項に言及する者が受領する秘密情報は、個別の信用機関及び金融機関を特定できない方法で、要約又は集約した形式でのみ開示することができる。
(a) 本指令又は信用機関及び金融機関の監督業務に関係するその他の法的措置に基づき、加盟国内にある信用機関及び金融機関の監督業務を行う所轄官庁
(b) 本指令又は欧州理事会規制(EU No.1024/2013)に基づき行動する欧州中央銀行(ECB)を含む、信用機関及び金融機関の監督業務に関係するその他法的措置にしたがって、異なる加盟国の信用機関及び金融機関の監督業務を行う所轄官庁。情報交換は、第1項で記載されている守秘義務の状況に従わなければならない。2019年1月10日までに、本指令、欧州中央銀行(ECB)に従って信用機関及び金融機関の監督業務を行う所轄官庁は、欧州議会及び欧州指令(2013/36/EU)第56条(g)(1)及び欧州指令(EU 2013/36)第27条(2)に従って行動し、欧州監督当局の支持を得て、情報交換の実際の様式に関する合意を締結しなければならない。
(a) 本指令又はAML/CFTフィールド内での法的処置の下での責務、プルデンシャル規制、統括を含む信用機関及び金融機関の業務の解除
(b) 裁判手続を含む信用機関及び金融機関の監督業務を行う所轄官庁の決定に対する控訴
(c) 本指令の領域内又は、プルデンシャル規制、信用機関及び金融機関の監督の領域内で採択されたEU法の特則に従い開始する裁判手続
Article 57a
(a) competent authorities supervising credit and financial institutions within a Member State in accordance with this Directive or other legislative acts relating to the supervision of credit and financial institutions;
(b) competent authorities supervising credit and financial institutions in different Member States in accordance with this Directive or other legislative acts relating to the supervision of credit and financial institutions, including the European Central Bank (ECB) acting in accordance with Council Regulation (EU) No 1024/2013. That exchange of information shall be subject to the conditions of professional secrecy indicated in paragraph 1.
By 10 January 2019, the competent authorities supervising credit and financial institutions in accordance with this Directive and the ECB, acting pursuant to Article 27(2) of Regulation (EU) No 1024/2013 and point (g) of the first subparagraph of Article 56 of Directive 2013/36/EU of the European Parliament and of the Council, shall conclude, with the support of the European Supervisory Authorities, an agreement on the practical modalities for exchange of information.
(a) in the discharge of their duties under this Directive or under other legislative acts in the field of AML/CFT, of prudential regulation and of supervising credit and financial institutions, including sanctioning;
(b) in an appeal against a decision of the competent authority supervising credit and financial institutions, including court proceedings;
(c) in court proceedings initiated pursuant to special provisions provided for in Union law adopted in the field of this Directive or in the field of prudential regulation and supervision of credit and financial institutions.
Where the information exchanged originates in another Member State, it shall only be disclosed with the explicit consent of the competent authority which shared it and, where appropriate, solely for the purposes for which that authority gave its consent.
第57b条
(a) 国内法の下、信用機関の監督責任を有する機関の行動又は当該監督の法律の調査及び精査を行うことを明白に委託された企業
(b) (a)で言及されている委託を遂行するために、厳密に必要である情報
(c) 情報へのアクセスを有する者が、第57a条第1項に記すものと少なくとも同等の国内法に基づく職業上の秘密保持要件の対象となること
(d) 当該情報が他の加盟国を出所とする場合には、当該情報を開示した権限のある当局の明示の同意なしに、かつ、当該当局がその同意を与えた目的のためにのみ、開示してはならないこと
Article 57b
(a) the entities have a precise mandate under national law to investigate or scrutinize the actions of authorities responsible for the supervision of those credit institutions or for laws on such supervision;
(b) the information is strictly necessary for fulfilling the mandate referred to in point (a);
(c) the persons with access to the information are subject to professional secrecy requirements under national law at least equivalent to those referred to in Article 57a(1);
(d) where the information originates in another Member State, it shall not be disclosed without the express consent of the competent authorities which have disclosed it and, solely for the purposes for which those authorities gave their consent.
第4節
制裁措置
第58条
(a) 直接行うこと
(b) 他の所轄官庁と協力すること
(c) 当該所轄官庁への委任による責任の下で行うこと
(d) 所轄司法局への申請によること
行政処置及び措置を課す権限の実行において、所轄官庁は、当該行政処置又は措置が望み通りの結果を生み出し、国境を越えた事件を対処する際の行動を調整することを確実にするために緊密に協力しなければならない。
Article 58
(a) directly;
(b) in collaboration with other authorities;
(c) under their responsibility by delegation to such other authorities;
(d) by application to the competent judicial authorities.
In the exercise of their powers to impose administrative sanctions and measures, competent authorities shall cooperate closely in order to ensure that those administrative sanctions or measures produce the desired results and coordinate their action when dealing with cross-border cases.
第59条
(a) 第10条から第24条(顧客調査措置)
(b) 第31条、第24条及び第35条(疑わしい取引記録)
(c) 第40条(記録保持)
(d) 第45条及び第46条(組織内統制)
(a) 自然人又は法人、及び違反内容を特定する公式声明
(b) 自然人又は法人に対して行為の中止及び行為の繰り返し停止を要求する命令
(c) 特定事業者が、承認、撤回又は承認保留の対象となる場合
(d) 特定事業者において経営上の責任を果たす者、又は経営上の機能を行使する責任を負うその他の自然人の職務の一時的な禁止
(e) 違反から生じる利益総額の2倍以上(又は、少なくとも100万ユーロ)の最高行政上の金銭的制裁
(a) 法人の場合、管理機関により承認された最新の利用可能な勘定に基づき、年間総売上高の少なくとも5000万ユーロ又は10%の最高行政上の金銭的制裁を負う特定事業者が、欧州指令(2013/34/EU)の第22条に従って連結財務諸表を作成する必要のある親企業又は親企業の子会社である場合、当該年間総売上高は、最終親企業の管理機関により承認された最新の利用可能な連結勘定に基づき、関連する会計指令に従って、年間総売上高又は対応する種類の所得とすること
(b) 自然人の場合、行政上の金銭的制裁の上限は、少なくとも500万ユーロ、又は通貨がユーロではない加盟国においては、2015年6月25日現在の当該国通貨の相当額
Article 59
(a) Articles 10 to 24 (customer due diligence);
(b) Articles 33, 34 and 35 (suspicious transaction reporting);
(c) Article 40 (record-keeping); and
(d) Articles 45 and 46 (internal controls).
(a) a public statement which identifies the natural or legal person and the nature of the breach;
(b) an order requiring the natural or legal person to cease the conduct and to desist from repetition of that conduct;
(c) where an obliged entity is subject to an authorization, withdrawal or suspension of the authorization;
(d) a temporary ban against any person discharging managerial responsibilities in an obliged entity, or any other natural person, held responsible for the breach, from exercising managerial functions in obliged entities;
(e) maximum administrative pecuniary sanctions of at least twice the amount of the benefit derived from the breach where that benefit can be determined, or at least EUR 1 000 000.
(a) in the case of a legal person, maximum administrative pecuniary sanctions of at least EUR 5 000 000 or 10 % of the total annual turnover according to the latest available accounts approved by the management body; where the obliged entity is a parent undertaking or a subsidiary of a parent undertaking which is required to prepare consolidated financial accounts in accordance with Article 22 of Directive 2013/34/EU, the relevant total annual turnover shall be the total annual turnover or the corresponding type of income in accordance with the relevant accounting Directives according to the last available consolidated accounts approved by the management body of the ultimate parent undertaking;
(b) in the case of a natural person, maximum administrative pecuniary sanctions of at least EUR 5 000 000, or in the Member States whose currency is not the euro, the corresponding value in the national currency on 25 June 2015.
第60条
第1項で言及されている責任者の身元、又は、当該人物の個人データの公表は、当該データ公表の比例性についてケースバイケースの評価を行った結果、不均衡であると所轄官庁によってみなされた場合、又は公表が金融市場の安定性若しくは現在進行中の調査を危険にさらす場合には、所轄官庁は次の(a)から(c)を行わなければならない。
Article 60
(a) delay the publication of the decision to impose an administrative sanction or measure until the moment at which the reasons for not publishing it cease to exist;
(b) publish the decision to impose an administrative sanction or measure on an anonymous basis in a manner in accordance with national law, if such anonymous publication ensures an effective protection of the personal data concerned; in the case of a decision to publish an administrative sanction or measure on an anonymous basis, the publication of the relevant data may be postponed for a reasonable period of time if it is foreseen that within that period the reasons for anonymous publication shall cease to exist;
(c) not publish the decision to impose an administrative sanction or measure at all in the event that the options set out in points (a) and (b) are considered insufficient to ensure:
(i) that the stability of financial markets would not be put in jeopardy; or
(ii) the proportionality of the publication of the decision with regard to measures which are deemed to be of a minor nature.
(a) the gravity and the duration of the breach;
(b) the degree of responsibility of the natural or legal person held responsible;
(c) the financial strength of the natural or legal person held responsible, as indicated for example by the total turnover of the legal person held responsible or the annual income of the natural person held responsible;
(d) the benefit derived from the breach by the natural or legal person held responsible, insofar as it can be determined;
(e) the losses to third parties caused by the breach, insofar as they can be determined;
(f) the level of cooperation of the natural or legal person held responsible with the competent authority;
(g) previous breaches by the natural or legal person held responsible.
(a) power to represent the legal person;
(b) authority to take decisions on behalf of the legal person; or
(c) authority to exercise control within the legal person.
第61条
(a) 違反及びフォローアップに関する報告を受領するための具体的な手順
(b) 特定事業者内で起きた違反を報告する当該企業の従業員又は同等の立場にある人物に対しての適切な保護
(c) 被告人に対しての適切な保護
(d) 指令(95/46/EC)に定められている原則に従い、違反を報告した人物及び申し立てによると違反の責任がある自然人の両方に関する個人データ保護
(e) 更なる調査又は、その後の司法手続きの観点から国内法により開示が要求されない限り、特定事業者内で起きた違反を報告した人物に関して、あらゆる場合において機密性が保証されることを確保する明確な規則
Article 61
(a) specific procedures for the receipt of reports on breaches and their follow-up;
(b) appropriate protection for employees or persons in a comparable position, of obliged entities who report breaches committed within the obliged entity;
(c) appropriate protection for the accused person;
(d) protection of personal data concerning both the person who reports the breaches and the natural person who is allegedly responsible for a breach, in compliance with the principles laid down in Directive 95/46/EC;
(e) clear rules that ensure that confidentiality is guaranteed in all cases in relation to the person who reports the breaches committed within the obliged entity, unless disclosure is required by national law in the context of further investigations or subsequent judicial proceedings.
Member States shall ensure that individuals, including employees and representatives of the obliged entity who report suspicions of money laundering or terrorist financing internally or to the FIU, are legally protected from being exposed to threats, retaliatory or hostile action, and in particular from adverse or discriminatory employment actions.
Member States shall ensure that individuals who are exposed to threats, hostile actions, or adverse or discriminatory employment actions for reporting suspicions of money laundering or terrorist financing internally or to the FIU are entitled to present a complaint in a safe manner to the respective competent authorities. Without prejudice to the confidentiality of information gathered by the FIU, Member States shall also ensure that such individuals have the right to effective remedy to safeguard their rights under this paragraph.
第62条
Article 62
第7章
最終規定
第63条
欧州議会及び理事会(32)の規制(EU 648/2012)の第25条(2)(d)は次に差し替えられる。
‘(d) CCPは、欧州議会及び理事会指令(EU 2015/849)に従う欧州委員会によって、EUの金融システムに重大な脅威をもたらす国のアンチマネー・ロンダリング及び反テロ資金供与体制に戦略的な欠陥のない第三国において、設立又は承認される。
CHAPTER VII
FINAL PROVISIONS
Article 63
Point (d) of paragraph 2 of Article 25 of Regulation (EU) No 648/2012 of the European Parliament and the Council (32) is replaced by the following:
(d) the CCP is established or authorised in a third country that is not considered, by the Commission in accordance with Directive (EU) 2015/849 of the European Parliament and of the Council (*), as having strategic deficiencies in its national anti-money laundering and counter financing of terrorism regime that poses significant threats to the financial system of the Union.
第64条
Article 64
第64a条
Article 64a
第65条
当該報告書には、特に次の(a)から(g)を含むものとしなければならない。
(a) 新たに生じつつある問題、及び、EUの金融システムを脅かす新たな展開を防止し、対処するために、EU及び加盟国レベルで採択された具体的な措置とメカニズムの説明
(b) 所轄官庁及び自主規制機関の監督権限並びに調査権限を妨害する国内法に関する苦情を含む、EU及び加盟国レベルでの追跡の動き
(c) 加盟国の所轄官庁及びFIUに関連する情報の有用性、又はマネー・ロンダリング及びテロ資金供与を目的とする金融システム使用の防止の説明
(d) 所轄官庁とFIU間の国際協力及び情報交換の説明
(e) 加盟国が本指令を遵守しているかを検証するため、並びに加盟国での問題発起及び新しい出来事を評価するための、委員会がとる必須の行動の説明
(f) 同盟国及び加盟国レベルでの、同盟国以外で設立された法人その他の法人の受益所有権情報の収集及びアクセスの可能性に関する具体的な措置及びメカニズムの実現可能性、並びに第20条(b)に記す措置の比例性の分析
(g) 欧州連合基本権憲章(the Charter of Fundamental Right of the European Union)によって認められている基本的権利及び基本的原理が、どのくらい尊重されているかの評価
2022年1月11日までに公表される最初の報告書には、必要に応じて、適切な法案を添付しなければならない。適切な場合には、仮想通貨に関して、FIUがアクセス可能なユーザの身元及び財布の住所を登録する中央データベースを設置し維持する権限、並びに仮想通貨ユーザの使用のための自己宣言書式を設定し維持する権限、並びに加盟国の資産回収事務所(Asset Recovery Office)間の協力及び第20条(b)に記す措置のリスクに基づく適用を改善する権限を含む。
Article 65
That report shall include in particular:
(a) an account of specific measures adopted and mechanisms set up at Union and Member State level to prevent and address emerging problems and new developments presenting a threat to the Union financial system;
(b) follow-up actions undertaken at Union and Member State level on the basis of concerns brought to their attention, including complaints relating to national laws hampering the supervisory and investigative powers of competent authorities and self-regulatory bodies;
(c) an account of the availability of relevant information for the competent authorities and FIUs of the Member States, for the prevention of the use of the financial system for the purposes of money laundering and terrorist financing;
(d) an account of the international cooperation and information exchange between competent authorities and FIUs;
(e) an account of necessary Commission actions to verify that Member States take action in compliance with this Directive and to assess emerging problems and new developments in the Member States;
(f) an analysis of feasibility of specific measures and mechanisms at Union and Member State level on the possibilities to collect and access the beneficial ownership information of corporate and other legal entities incorporated outside of the Union and of the proportionality of the measures referred to in point (b) of Article 20;
(g) an evaluation of how fundamental rights and principles recognised by the Charter of Fundamental Rights of the European Union have been respected.
The first report, to be published by 11 January 2022, shall be accompanied, if necessary, by appropriate legislative proposals, including, where appropriate, with respect to virtual currencies, empowerments to set-up and maintain a central database registering users’ identities and wallet addresses accessible to FIUs, as well as self-declaration forms for the use of virtual currency users, and to improve cooperation between Asset Recovery Offices of the Member States and a risk-based application of the measures referred to in point (b) of Article 20.
第66条
指令(2005/60/EC)及び(2006/70/EC)の差し替えは、2017年6月26日から有効になる。
差し替えられた指令の照会は、本指令の言及から構成されなければならず、附属書IVに示された相関表に従って読まれるものとしなければならない。
Article 66
Directives 2005/60/EC and 2006/70/EC are repealed with effect from 26 June 2017.
References to the repealed Directives shall be construed as references to this Directive and shall be read in accordance with the correlation table set out in Annex IV.
第67条
加盟国は、2020年7月10日の第12条第3項を、適用しなければならない。
加盟国は、2020年1月10日までに第30条で言及されている登録簿、2020年3月10日までに第31条で言及されている登録簿及び2020年9月10日までに第32a条で言及されている集権された自動メカニズムを設定しなければならない。
欧州委員会は、2021年3月10日までに加盟国と協力して第30条及び第31条で言及されている登録簿の相互接続を確保しなければならない。
加盟国は、本段落で言及されている措置の文書を直ちに通達しなければならない。
加盟国はこれらの措置を採択する場合、加盟国は、本指令への参照文書を含むか、又は、官庁出版物時に当該参照文書を附属しなければならない。当該参照文書を作る方法は、加盟国によって定められなければならない。
Article 67
Member States shall apply Article 12(3) as of 10 July 2020.
Member States shall set up the registers referred to in Article 30 by 10 January 2020 and the registers referred to in Article 31 by 10 March 2020 and the centralized automated mechanisms referred to in Article 32a by 10 September 2020.
The Commission shall ensure the interconnection of registers referred to in Articles 30 and 31 in cooperation with the Member States by 10 March 2021.
Member States shall immediately communicate the text of the measures referred to in this paragraph to the Commission.
When Member States adopt those measures, they shall contain a reference to this Directive or be accompanied by such a reference on the occasion of their official publication. The methods of making such reference shall be laid down by Member States.
第68条
本指令は、EUの官報に掲載されてから20日後に施行されなければならない。
Article 68
This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.
第69条
本指令は、加盟国に向けられている。2015年5月20日、ストラスバーグで行われた。
欧州議会 議長 M.SCHULZ
欧州理事会 議長 Z.KALNIŅA-LUKAŠEVICA
Article 69
This Directive is addressed to the Member States.
Done at Strasbourg, 20 May 2015.
For the European Parliament The President M. SCHULZ
For the Council The President Z. KALNIŅA-LUKAŠEVICA
附属書1
次に掲げる事項は、特定事業者が、第13条第3項に従って、顧客事前調査措置をどの程度適用するかを決定する際に考慮しなければならないリスク変数の非包括的なリストである。
(i) 口座の目的又は関係性の目的
(ii) 顧客が預ける資産レベル又は行われた取引の規模
(iii) 業務関係の規則性又は継続期間
ANNEX I
The following is a non-exhaustive list of risk variables that obliged entities shall consider when determining to what extent to apply customer due diligence measures in accordance with Article 13(3):
(i) the purpose of an account or relationship;
(ii) the level of assets to be deposited by a customer or the size of transactions undertaken;
(iii) the regularity or duration of the business relationship.
附属書2
次に掲げる事項は、第16条で言及されている潜在的により低いリスクの要因及び証拠の種類の非包括的なリストである。
(1) 顧客リスク要因
(a) 受益所有権の十分な透明性を確保するための要件を課す開示要件(証券取引所の規則、法律又は執行可能な手段による。)の対象となる公開会社
(b) 行政又は公共企業体
(c) (3)で設定されているリスクがより低い地域に住居している顧客
(2) 製品、サービス、取引又は配送経路のリスク要因
(a) 保険料が安い生命保険契約
(b) 早期解約オプション及び担保として使用不可能な年金制度のための保険契約
(c) 拠出金が賃金から控除され、かつ、制度規則が当該制度の下で加入者の持分の譲渡を認めていない場合、従業員に退職金を支給する年金制度、退職年金制度又は類似の制度
(d) 金融包摂目的のためのアクセスを増加させるために、特定の種類の顧客に対して適切に定義されかつ限定されたサービスを提供する金融商品又はサービス
(e) マネー・ロンダリング及びテロ資金供与のリスクが、限度額(purse limits)又は保有権の透明性等その他要因によって管理されている場合の商品(例:特定の種類の電子マネー)
(3) 地理的リスク要因―登録、設立、住居地
(a) 加盟国
(b) 有効なAML/CFTシステムを持つ第三国
(c) 腐敗やその他の犯罪行為のレベルが低いと信頼できる情報源によって特定された第三国
(d) 相互評価、詳細な評価報告書又は公表されたフォローアップ報告書のような信頼できる情報源に基づいて、改定されたFATF勧告【訳注:Financial Action Task Force 金融活動作業部会】と一致しているマネー・ロンダリング及びテロ資金供与に対抗する要件を持ち、当該要件を有効的に実行する第三国
ANNEX Ⅱ
The following is a non-exhaustive list of factors and types of evidence of potentially lower risk referred to in Article 16:
(1) Customer risk factors:
(a) public companies listed on a stock exchange and subject to disclosure requirements (either by stock exchange rules or through law or enforceable means), which impose requirements to ensure adequate transparency of beneficial ownership;
(b) public administrations or enterprises;
(c) customers that are resident in geographical areas of lower risk as set out in point (3);
(2) Product, service, transaction or delivery channel risk factors:
(a) life insurance policies for which the premium is low;
(b) insurance policies for pension schemes if there is no early surrender option and the policy cannot be used as collateral;
(c) a pension, superannuation or similar scheme that provides retirement benefits to employees, where contributions are made by way of deduction from wages, and the scheme rules do not permit the assignment of a member’s interest under the scheme;
(d) financial products or services that provide appropriately defined and limited services to certain types of customers, so as to increase access for financial inclusion purposes;
(e) products where the risks of money laundering and terrorist financing are managed by other factors such as purse limits or transparency of ownership (e.g. certain types of electronic money);
(3) Geographical risk factors — registration, establishment, residence in:
(a) Member States;
(b) third countries having effective AML/CFT systems;
(c) third countries identified by credible sources as having a low level of corruption or other criminal activity;
(d) third countries which, on the basis of credible sources such as mutual evaluations, detailed assessment reports or published follow-up reports, have requirements to combat money laundering and terrorist financing consistent with the revised FATF Recommendations and effectively implement those requirements.
附属書3
次の、第18条第3項で言及されている潜在的により高いリスク要因及び証拠の種類の非包括的リストである。
(1) 顧客リスク要因
(a) 取引関係が異常な状況で行われていること
(b) (3)で設定されるリスクのより高い地域に住居する顧客
(c) 車を保有する等個人資産がある法人又は法的機関
(d) 候補株主又は無記名証券を有する企業
(e) 現金取引型事業(cash-intensive)
(f) 企業の保有権構造が普通ではない又は過度に複雑である企業事業の性質
(g) 資本転移、不動産購入、国債の購入又は加盟国企業体への投資を引き換えに加盟国の住居権又は市民権を申請する第三国の顧客
(2) 製品、サービス、取引又は配送経路のリスク要因
(a) 民間銀行
(b) 匿名の可能性がある製品又は取引
(c) 電子身元確認手段、欧州規制(EU No910/2014)で定義されている関連のある信託サービス、関連のある国の所轄官庁によって規制、認知、認証、承諾されたその他安全な遠隔又は電子識別プロセスのような特定の保護手段なしの対面しない取引関係又は取引
(d) 知らない又は関係のない第三者からの支払い
(e) 新しい配送メカニズム、新製品及び既存製品両方向けの新技術又は開発中の技術の使用を含む新製品又は新取引
(f) 石油、武器、貴重な鉄、たばこ製品、文化遺物、その他考古学的、歴史的、文化的、宗教的に重要なもの又は希少な科学的価値のあるもの、同様に象牙及び天然記念物
(3) 地理的リスク要因
(a) 第9条を害することなく、相互評価、詳細な評価報告書又は公表されたフォローアップ報告書などの信頼できる情報源によって、有効なAML/CFTシステムを有していないと判断された国
(b) 腐敗やその他の犯罪活動が著しい国として信頼できる情報源から特定された国々
(c) 制裁措置、禁輸措置、その他これらに類する措置対象となる国(例えばEUや国際連合)
(d) テロリスト活動の資金供与又は援助を行う国、又は指定されたテロ組織が当該国内で活動する国々
ANNEX Ⅲ
The following is a non-exhaustive list of factors and types of evidence of potentially higher risk referred to in Article 18(3):
(1) Customer risk factors:
(a) the business relationship is conducted in unusual circumstances;
(b) customers that are resident in geographical areas of higher risk as set out in point (3);
(c) legal persons or arrangements that are personal asset-holding vehicles;
(d) companies that have nominee shareholders or shares in bearer form;
(e) businesses that are cash-intensive;
(f) the ownership structure of the company appears unusual or excessively complex given the nature of the company’s business;
(g) customer is a third country national who applies for residence rights or citizenship in the Member State in exchange of capital transfers, purchase of property or government bonds, or investment in corporate entities in that Member State.
(2) Product, service, transaction or delivery channel risk factors:
(a) private banking;
(b) products or transactions that might favor anonymity;
(c) non-face-to-face business relationships or transactions, without certain safeguards, such as electronic identification means, relevant trust services as defined in Regulation (EU) No 910/2014 or any other secure, remote or electronic, identification process regulated, recognised, approved or accepted by the relevant national authorities;
(d) payment received from unknown or unassociated third parties;
(e) new products and new business practices, including new delivery mechanism, and the use of new or developing technologies for both new and pre-existing products;
(f) transactions related to oil, arms, precious metals, tobacco products, cultural artefacts and other items of archaeological, historical, cultural and religious importance, or of rare scientific value, as well as ivory and protected species.
(3) Geographical risk factors:
(a) without prejudice to Article 9, countries identified by credible sources, such as mutual evaluations, detailed assessment reports or published follow-up reports, as not having effective AML/CFT systems
(b) countries identified by credible sources as having significant levels of corruption or other criminal activity;
(c) countries subject to sanctions, embargos or similar measures issued by, for example, the Union or the United Nations;
(d) countries providing funding or support for terrorist activities, or that have designated terrorist organizations operating within their country.
附属書4 相関表
本指令 |
指令 2005/60/EC |
指令 2006/70/EC |
— |
|
第 1条 |
— |
|
第 3条 |
— |
|
第 5条 |
— |
|
第 6条 |
— |
|
第 7条 |
第 1条 |
第 1条 |
|
第 2条 |
第 2条 |
|
第 2条第3項から第9項 |
|
第 4条 |
第 3条 |
第 3条 |
|
第 3条第9項から第11項 |
|
第 2条第1項 から第3項 |
第 4条 |
第 4条 |
|
第 5条 |
第 5条 |
|
第 6条から8条 |
— |
|
第 10条 |
第 6条 |
|
第 11条 |
第 7条 |
|
第 13条 |
第 8条 |
|
第 14条 |
第 9条 |
|
第 11条d号 |
第 10条第1項 |
|
— |
第 10条第2項 |
|
第15条から17条 |
第 11条 |
|
— |
第 12条 |
|
第 18条から第24条 |
第 13条 |
|
第 22条 |
|
第 2条第4項 |
第 25条 |
第 14条 |
|
— |
第 15条 |
|
第 26条 |
第 16条 |
|
— |
第 17条 |
|
第 27条 |
第 18条 |
|
第 28条 |
— |
|
第 29条 |
第 19条 |
|
第 30条 |
— |
|
第 31条 |
— |
|
— |
第 20条 |
|
第 32条 |
第 21条 |
|
第 33条 |
第 22条 |
|
第 34条 |
第 23条 |
|
第 35条 |
第 24条 |
|
第 36条 |
第 25条 |
|
第 37条 |
第 26条 |
|
第 38条 |
第 27条 |
|
第 39条 |
第 28条 |
|
— |
第 29条 |
|
第 40条 |
第 30条 |
|
第 45条 |
第 31条 |
|
第 42条 |
第 32条 |
|
第 44条 |
第 33条 |
|
第 45条 |
第 34条 |
|
第 46条 |
第 35条 |
|
第 47条 |
第 36条 |
|
第 48条 |
第 37条 |
|
第 49条 |
— |
|
第 50条 |
第 37a条 |
|
第 51 |
第 38条 |
|
第 52条から第57条 |
— |
|
第 58条から第61条 |
第 39条 |
|
— |
第 40条 |
|
— |
第 41条 |
|
— |
第 41a条 |
|
— |
第 41b条 |
|
第 65条 |
第 42条 |
|
— |
第 43条 |
|
第 66条 |
第 44条 |
|
第 67条 |
第 45条 |
|
第 68条 |
第 46条 |
|
第 69条 |
第 47条 |
|
ANNEX Ⅳ Correlation Table
This Directive |
Directive 2005/60/EC |
Directive 2006/70/EC |
— |
|
Article 1 |
— |
|
Article 3 |
— |
|
Article 5 |
— |
|
Article 6 |
— |
|
Article 7 |
Article 1 |
Article 1 |
|
Article 2 |
Article 2 |
|
Article 2(3) to (9) |
|
Article 4 |
Article 3 |
Article 3 |
|
Article 3(9), (10) and (11) |
|
Article 2(1), (2) and (3) |
Article 4 |
Article 4 |
|
Article 5 |
Article 5 |
|
Articles 6 to 8 |
— |
|
Article 10 |
Article 6 |
|
Article 11 |
Article 7 |
|
Article 13 |
Article 8 |
|
Article 14 |
Article 9 |
|
Article 11(d) |
Article 10(1) |
|
— |
Article 10(2) |
|
Articles 15, 16 and 17 |
Article 11 |
|
— |
Article 12 |
|
Articles 18 to 24 |
Article 13 |
|
Article 22 |
|
Article 2(4) |
Article 25 |
Article 14 |
|
— |
Article 15 |
|
Article 26 |
Article 16 |
|
— |
Article 17 |
|
Article 27 |
Article 18 |
|
Article 28 |
— |
|
Article 29 |
Article 19 |
|
Article 30 |
— |
|
Article 31 |
— |
|
— |
Article 20 |
|
Article 32 |
Article 21 |
|
Article 33 |
Article 22 |
|
Article 34 |
Article 23 |
|
Article 35 |
Article 24 |
|
Article 36 |
Article 25 |
|
Article 37 |
Article 26 |
|
Article 38 |
Article 27 |
|
Article 39 |
Article 28 |
|
— |
Article 29 |
|
Article 40 |
Article 30 |
|
Article 45 |
Article 31 |
|
Article 42 |
Article 32 |
|
Article 44 |
Article 33 |
|
Article 45 |
Article 34 |
|
Article 46 |
Article 35 |
|
Article 47 |
Article 36 |
|
Article 48 |
Article 37 |
|
Article 49 |
— |
|
Article 50 |
Article 37a |
|
Article 51 |
Article 38 |
|
Articles 52 to 57 |
— |
|
Articles 58 to 61 |
Article 39 |
|
— |
Article 40 |
|
— |
Article 41 |
|
— |
Article 41a |
|
— |
Article 41b |
|
Article 65 |
Article 42 |
|
— |
Article 43 |
|
Article 66 |
Article 44 |
|
Article 67 |
Article 45 |
|
Article 68 |
Article 46 |
|
Article 69 |
Article 47 |
|