本文之採行的文體架構係以刑法構成要件理論為基礎，再將洗錢防制法相關之規定分別置入各章節及理論中詳細介紹論述。本文共分為七章，章以下分節，各章摘要分述如下：
第一章為「緒論」：分別就研究動機、目的與文獻整理分析法、比較法學法與歸納法三種方法以及研究範圍來探討。
第二章為「洗錢犯罪之保護法益」：首先對洗錢罪所保護之法益加以定義，再介紹洗錢罪保護法益之種類，將刑法構成要件核心所保護法益之各種刑法機能加以論述，再來就洗錢防制法在九十二年修法前後之法益加以區別與評析，並比較現行學說與實務有關洗錢犯罪保護法益之見解與各國洗錢罪所保護之法益。
第三章為「洗錢犯罪主體、客體之檢討」：就該洗錢防制法條文之行為主體而言，是否包括不法前行為之行為人、不法前行為之從犯與共同正犯在學說上與實務上頗有爭議，因此以上述三樣類型之洗錢犯罪主體做出分析。而洗錢犯罪之行為客體為重大犯罪所得財物或財產上利益，其行為客體之範圍究竟為何?是否為所有可以追溯到犯罪行為而具有不法性者之情形，或者是遇到善意第三人取得不法標的物所有權而其不法性中斷，而不構成洗錢罪之情形，亦將該情形深入研究。
第四章為「洗錢犯罪之主觀構成要件」：由於近年來國內的各種犯罪型態，大都與金融機關的人頭帳戶洗錢有關，不法之徒利用老榮民或一般無知的社會人士在銀行以虛偽之名義設立帳戶，而將不法所得之利益歸戶到毫無關聯之人頭帳戶中，以便中斷稽核之追蹤，達到黑錢漂白之目的。然而這些被不法之徒利用的人頭帳戶在刑法規範與洗錢防制法上是否真的都沒有犯罪之情形而不用負法律上責任，實有眾多疑慮。目前國內研究洗錢之學者對於洗錢之主觀構成要件，皆因為洗錢防制法並未規定處罰過失而認為洗錢罪之主觀構成要件只限於故意，似乎不甚合理，因此對於此點整理國內相關學者及實務之見解，以及外國相關之見解加以分析及建議。
第五章為「洗錢行為」：就洗錢行為之態樣作詳細探討，依序為掩飾、隱匿、收受、搬運、寄藏、故買或牙保七種行為，並接續上一個章節定義所謂的人頭帳戶、人頭帳戶的洗錢行為的種類、人頭帳戶洗錢之特性、銀行是否有義務來確認此人頭帳戶之義務、人頭帳戶與不確定故意之關係，以及各種重要案例之介紹。
第六章為「重大犯罪之檢討」：首先介紹重大犯罪之立法目的，並整理重大犯罪之範圍，再來就遵循打擊清洗黑錢財務行動特別組織四十項建議及八項特別建議評鑑方法論與聯合國公約及國際標準有關反洗錢法規之建議關於重大犯罪之標準加以分析及比較，且在重大犯罪之前行為與行為客體之關連性詳加說明，並參照各國對於重大犯罪之立法例，以便對於我國目前所面臨重大犯罪之問題，能做妥善之研究與建議。
第七章為「結論」：總結前面幾章所述之比較分析與觀點，針對我國洗錢防制法與刑法之法理做評析，以及洗錢罪在刑法上之思考。認為既然洗錢罪在論證上可以找的到明確的法益保護，並且在刑罰之必要性檢驗上也確實的因為類似的犯罪型態存在而獲得支持，那麼如果一切回歸到基礎的刑法犯罪設計的體系安排，不僅可以使得法律思維與人民的法意識密切配合，並可以藉由該洗錢犯罪之規範內容而加強相關金融工作人員的義務認識以及社會大眾之認知，而達到真正預防重大犯罪之發生，而非以為制定洗錢防制法將洗錢入罪化便可以達到處罰洗錢之行為而防止重大犯罪之發生。
The structure of this article is based on the theory of elements in the criminal law and regulations related to the Money Laundering Control Act are introduced for a detailed discourse. Seven chapters are divided with sections in each chapter. A summary of each chapter is made as follows:
Chapter 1: Introduction: The motif, purpose, method and scope of this study are expounded in this chapter.
Chapter 2: Protection of legal interests against money laundry: The legal interests protected by money laundering will be defined first before introducing the types of legal advantages of money laundry protection. A comparison between current theory and practice in relation to legal interests of money laundering protection and legal advantage of money laundry protection in other countries will be made.
Chapter 3: Examination of subject and object of money laundry: The subject behavior in accordance with the regulations in the Money Laundering Control Act will be analyzed. An in-depth study on the object of money laundering behavior will be conducted.
Chapter 4: Subjective elements of money laundering: Cases related to bogus bank accounts in financial institutions for money laundering will be studied. Lawless persons take advantage of senior veterans or ignorant people to open accounts in banks. Profits from illegal gains are sent to these bogus bank accounts to prevent follow-up audits. Opinions of domestic and overseas scholars are integrated for analysis and suggestions.
Chapter 5: Money laundering behavior: Types of money laundry are discussed in details in order of concealing, hiding, receiving, handling, safekeeping, willful purchase and brokerage. Besides, the types, characteristics and important cases concerning bogus bank accounts for money laundering examined in the previous chapter will be further explored.
Chapter 6: Review of severe crimes: The scope of severe crimes will be introduced. The correlation between behavior before a severe crime and the object is elaborated. Legislation against severe crimes in different countries is consulted as a reference for proper handling and suggestions to solve the critical crimes in our country.
Chapter 7: Conclusion: A conclusion related to the Money Laundering Control Act in Taiwan is made. Opinions are provided for reference of legal amendments in the future.
