問29
頻出度★★☆
マネーロンダリングの対策に関する記述として, 最も適切なものはどれか。
令和4年度 ITパスポート試験 問29
ストラテジ系ビジネスインダストリ › e-ビジネス
This question's explanation and your answers so far.
解説
問 29
- ア
正解 Money laundering is the act of hiding the origin of illicit funds obtained through crime and disguising them as legitimate funds. The key to countering it is for the financial institution to grasp whose transaction it is and for what purpose, and to detect suspicious flows of funds. Choice ア states that at account opening the purpose of the transaction is confirmed and the customer's identity is thoroughly verified (KYC = Know Your Customer), and whether the source of funds indicates a suspicious transaction is continuously monitored. This is precisely a core measure of AML (Anti-Money Laundering). Therefore ア is the most appropriate.
Incorrectイ
Using techniques such as characters and lines that copy machines cannot reproduce, and holograms whose images appear when tilted, to make reproduction difficult is a banknote counterfeit-prevention (currency anti-counterfeiting) technology, not a measure against money laundering, which hides the source of funds.
Incorrectウ
Treating the profits of a foreign subsidiary as dividends paid to the parent company and taxing them in the home country concerns controlled-foreign-company taxation (anti-tax-haven taxation), which prevents tax avoidance using tax havens (low-tax countries or regions). It is an international taxation system, not an anti-money-laundering measure.
Incorrectエ
Combining multiple financial products with differing characteristics such as safety and profitability to limit the risk that a single event causes a large loss is diversified investment (risk diversification through a portfolio), an investment risk-management technique unrelated to preventing money laundering.
ここがポイント
- The core of anti-money-laundering measures is for the financial institution to detect the flow of funds that hides the origin of criminal proceeds, through KYC (identity verification), confirmation of the transaction purpose, and monitoring of suspicious transactions (AML).
- Distinguish it from confusingly similar systems: currency anti-counterfeiting (counterfeit prevention), controlled-foreign-company taxation (international taxation), and diversified investment (risk diversification) are none of them anti-money-laundering measures.
用語