No. 36220
Promulgation Date 2026-03-24
Ministry of Finance and Economy
ALL
CHAPTER I GENERAL PROVISIONS
Article 1 (Purpose)
Article 2 (Scope of application)
Article 3 (Means of payment)
Article 4 (Securities)
Article 5 (Derivatives)
Article 6 (Foreign exchange services)
Article 7 (Financial companies)
Article 8 (Foreign direct investment)
Article 9 (Capital transactions)
Article 9-2 (Non-deposit liabilities in foreign currency, etc.)
Article 10 (Classification of residents and non-residents)
Article 11 (Suspension of foreign exchange transactions)
Article 12 Deleted.
CHAPTER II FOREIGN EXCHANGE AGENCIES
Article 13 (Registration of foreign exchange services)
Article 14 (Scope of foreign exchange services)
Article 15 (Registration of currency exchange services)
Article 15-2 (Registration of small-amount overseas remittance business)
Article 15-3 (Scale and methods of small-amount overseas remittance business)
Article 15-4 (Criteria for securing safety of small-amount overseas remittance business)
Article 15-5 (Registration of other professional foreign exchange service)
Article 15-6 (Concurrent operation of currency exchange services)
Article 16 (Modification of registered matters)
Article 17 (Standards for services)
Article 17-2 (Calculation of amount of performance bond)
Article 17-3 (Payment of performance bond)
Article 17-4 (Return of performance bond)
Article 18 (Authorization for foreign exchange brokerage)
Article 19 (Authorization of foreign exchange brokerage in foreign countries)
Article 20 (Performance of business by foreign exchange brokers)
Article 20-2 (Acts undermining sound foreign exchange transaction order)
Article 20-3 (Entrustment of foreign exchange services)
Article 20-4 (Foreign Currency Soundness Council)
Article 21 (Regulation of soundness)
Article 21-2 (Persons liable to pay levies)
Article 21-3 (Imposition rates)
Article 21-4 (Methods of calculating net balance of non-deposit liabilities in foreign currency)
Article 21-5 (Application of period of reducing or exempting levies)
Article 21-6 (Payment notices and deadline)
Article 21-7 (Payment in installments)
Article 21-8 (Surcharges)
Article 21-9 (Submission of data)
Article 21-10 (Lodging objections and adjustment of levies)
Article 21-11 (Special cases concerning deadline)
Article 22 (Revocation of authorization)
Article 23 (Criteria for imposition of penalty surcharge)
Article 24 Deleted.
CHAPTER III FOREIGN EXCHANGE EQUALIZATION FUND
Article 25 (Creation and operation of foreign exchange equalization fund)
Article 26 (Issuance of fund bonds)
Article 27 (Operation and management of foreign exchange equalization fund)
Article 28 (Issuance of certificates of deposits)
CHAPTER IV PAYMENT AND TRANSACTIONS
Article 29 (Permission for payment or receipt)
Article 30 (Declaration on methods of payment or receipt)
Article 31 (Declaration on export and import of means of payment)
Article 32 (Declaration on capital transactions)
CHAPTER V SUPPLEMENTARY PROVISIONS
Article 33 (Administrative dispositions)
Article 34 (Reporting on current status of bonds held)
Article 35 (Inspections)
Article 35-2 (Sharing of administrative information)
Article 36 (Notification to commissioner of national tax service)
Article 37 (Delegation and entrustment of authority)
Article 38 (Permission by electronic documents)
Article 39 (Relay, aggregation, exchange, and analysis of data on foreign exchange transactions)
Article 39-2 (Processing of personally identifiable information)
Article 39-3 Deleted.
Article 40 (Penalty provisions)
Article 41 (Criteria for imposition of administrative fines)
ADDENDUM <Presidential Decree No. 21287, Feb. 3, 2009>
ADDENDA <Presidential Decree No. 21518, May 29, 2009>
ADDENDA <Presidential Decree No. 22493, Nov. 15, 2010>
ADDENDA <Presidential Decree No. 23041, Jul. 25, 2011>
ADDENDA <Presidential Decree No. 23488, Jan. 6, 2012>
ADDENDA <Presidential Decree No. 24225, Dec. 12, 2012>
ADDENDA <Presidential Decree No. 24441, Mar. 23, 2013>
ADDENDA <Presidential Decree No. 24727, Sep. 17, 2013>
ADDENDUM <Presidential Decree No. 25050, Dec. 30, 2013>
ADDENDA <Presidential Decree No. 25818, Dec. 9, 2014>
ADDENDA <Presidential Decree No. 25945, Dec. 30, 2014>
ADDENDA <Presidential Decree No. 26341, Jun. 30, 2015>
ADDENDA <Presidential Decree No. 27038, Mar. 22, 2016>
ADDENDUM <Presidential Decree No. 27184, May 31, 2016>
ADDENDA <Presidential Decree No. 27556, Oct. 25, 2016>
ADDENDA <Presidential Decree No. 28145, Jun. 27, 2017>
ADDENDA <Presidential Decree No. 28211, Jul. 26, 2017>
ADDENDA <Presidential Decree No. 29009, Jun. 26, 2018>
ADDENDUM <Presidential Decree No. 29787, May 28, 2019>
ADDENDA <Presidential Decree No. 30107, Oct. 8, 2019>
ADDENDUM <Presidential Decree No. 30496, Mar. 3, 2020>
ADDENDUM <Presidential Decree No. 30509, Mar. 3, 2020>
ADDENDUM <Presidential Decree No. 31134, Nov. 3, 2020>
ADDENDUM <Presidential Decree No. 31380, Jan. 5, 2021>
ADDENDA <Presidential Decree No. 31723, Jun. 8, 2021>
ADDENDA <Presidential Decree No. 31976, Sep. 14, 2021>
ADDENDA <Presidential Decree No. 33616, Jul. 4, 2023>
ADDENDA <Presidential Decree No. 33777, Oct. 4, 2023>
ADDENDUM <Presidential Decree No. 33913, Dec. 12, 2023>
ADDENDUM <Presidential Decree No. 35743, Sep. 16, 2025>
ADDENDA <Presidential Decree No. 35947, Dec. 30, 2025>
ADDENDUM <Presidential Decree No. 36220, Mar. 24, 2026>