WEKO3
アイテム
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United States, 62 U. S. L. W. 4037 (U. S. January 11, 1994). The purpose of this enactment was especially to combat against drug money. The Money Laundering Control Act of 1986, which was codified as amended at 31 U. S. C. §5324 (1988 & Supp. IV 1992), explicitly prohibits an individual from structuring a financial transaction to evade a currency transaction report requirement, and imposes criminal penalties on individuals who \"willfully\" violate this prohibition.\n In United States v. Scanio, 900 F. 2d 485 (2d Cir. 1990), the United States Court of Appeals for the Second Circuit held that the government need not prove that the defendant had knowledge of the reporting requirement law to satisfy the \"willfulness\" requirement of 31 U. S. C. §5322. In 1993, ten circuits, including the Second Circuit, held that a criminal violation of Section 5324 could be established without proof that the defendant knew that evading the reporting requirement was a crime.\n In United States v. 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所得秘匿工作罪の故意
https://ouj.repo.nii.ac.jp/records/7357
https://ouj.repo.nii.ac.jp/records/7357aa6fcfa7-62e2-4ef0-b9f8-0eb77a11bc33
名前 / ファイル | ライセンス | アクション |
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NO_13-17-35 (2.0 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2013-06-14 | |||||
タイトル | ||||||
タイトル | 所得秘匿工作罪の故意 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | The "Willfulness" Requirement of Criminal Structuring Currency Transactions | |||||
言語 | ||||||
言語 | jpn | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者 |
橋本, 裕蔵
× 橋本, 裕蔵× Hashimoto, Yuzo |
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抄録(英) | ||||||
言語 | en | |||||
値 | On September 23, 1994, the United States Congress enacted the Money Laundering Suppression Act, which effectively overruled the holding of the United States Supreme Court in Ratzlaf v. United States, 62 U. S. L. W. 4037 (U. S. January 11, 1994). The purpose of this enactment was especially to combat against drug money. The Money Laundering Control Act of 1986, which was codified as amended at 31 U. S. C. §5324 (1988 & Supp. IV 1992), explicitly prohibits an individual from structuring a financial transaction to evade a currency transaction report requirement, and imposes criminal penalties on individuals who "willfully" violate this prohibition. In United States v. Scanio, 900 F. 2d 485 (2d Cir. 1990), the United States Court of Appeals for the Second Circuit held that the government need not prove that the defendant had knowledge of the reporting requirement law to satisfy the "willfulness" requirement of 31 U. S. C. §5322. In 1993, ten circuits, including the Second Circuit, held that a criminal violation of Section 5324 could be established without proof that the defendant knew that evading the reporting requirement was a crime. In United States v. Aversa, 984 F. 2d 493(1st Cir. 1993) (en banc), however, the First Circuit considered the state of mind required for a "willful" violation under §5322, and held that a "willful" action is one committed in violation of a known legal duty or in consequence of a defendant's reckless disregard of such a duty. The Court granted certiorari to resolve a conflict in the Courts of Appeals concerning the willfulness required under §§5322, 5324. In Ratzlaf, the Court examined the requirement that the government must give proof in order to convict the defendant for "structuring" currency transactions - i. e., breaking up a single transaction above the reporting threshold into two or more separate transactions - for the purpose of evading a financial institution's reporting requirement. Ratzlaf did establish a high standard for the "willfulness" requirement. In Cheek, 498 U. S. 192 (1991), the Court held that to establish a "willful" violation of failing to file income taxes and attempting to evade federal income taxes, the government must prove that defendant acted with the intent to break the law. In Ratzlaf, the Court concluded that Cheek's definition of willfulness, which previously had been applied in criminal tax evasion cases, also was the appropriate standard for determining the requisite intent for criminal violations of the currency reporting statutes. The Court based its decision on two principles, uniformity and fundamental fairness. This paper analyzes the "willfulness" requirement of criminal structuring currency transactions in light of the Court's decisions. |
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書誌情報 |
放送大学研究年報 en : Journal of the University of the Air 巻 13, p. 17-35, 発行日 1996-03-30 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 0911-4505 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN10019636 |