行政院民國106年6月27日院臺法字第1060091612號

指定律師、會計師為「洗錢防制法」第5條第3項第5款之非金融事業或人員、其適用之交易型態及同條項第2款之地政士、不動產經紀業及第3款、第5款之律師、會計師，不適用第9條第1項申報規定，自106年6月28日生效

EXECUTIVE YUAN Order is hereby given, for the stipulation to designate lawyers and accountants applicable to the designated nonfinancial businesses or professions mentioned in Subparagraph 5, Paragraph 3, Article 5 of "Money Laundering Control Act" and define the types of transactions; designate land administration agents and real estate agencies (Subparagraph 2, Paragraph 3, Article 5), lawyers and accountants (Subparagraph 3 and 5, Paragraph 3, Article 5) are not required to make a transaction report prescribed in Paragraph 1, Article 9 of the said Act (stipulation has been effective since 28th, June 2017)