由於跨國網路交易的頻繁，使用國外支付業者所提供的支付服務實屬無法避免。對於支付機構的管理，目前我國正在進行第三方支付服務管理專法的立法工作，國際上已有多國完成相關立法，支付服務的法制化管理需求實為多數國家之共識。然而對於不實質落地，而在境外透過自由網路提供國內居民支付服務者，應如何透過法制作規範管理，以保障國民權益，實為法制難題。就國際法上的管轄權而言，將國外人事物透過國內法立法進行規範，屬於立法管轄權之問題，受國際法允許。然而一國並不得將執行管轄權擴張於國外，因此縱使立法要求境外支付機構應符合本國支付服務法制始得於國內提供支付服務，如何執行落實本規範，在技術上有相當困難。本文蒐集分析美國、英國、德國、日本以及新加坡就境外支付機構提供國內服務之管理法制，並說明我國現有相關法規範，最後提出各國法制評析，以及我國法制未來發展建議。

Due to the prosperity of cross-border online transactions, it is unavoidable for a citizen to use the payment service provided by a foreign payment institution. Most advanced countries in the world have completed the legislation of payment service.Right now, the payment service act is on the legislation procedure in Taiwan, and it is expected to be completed by 2014. There is no doubt that the payment service should be regulated to protect the consumers and prevent money laudering activities. However, how to apply local payment service regulations to a foreign payment insitutions that provides payment service to the citizens remains a complicated legal issue. In the international law aspect, according to legislative jurisdiction, it is legal for a government to legislate a foreign entity. However, according to excutive jurisdiction, a goverment could not enforce its authority within another territory. This assay explains how U.S.A, U.K, German, Japan and Singapore deal with this tough problem in their payment service regulations. In addition, it demonstrates related statutes of cross-border payment service in Taiwan. Comparison and analysis of those foreign regulations, and a suggestion toward payment service regulation of Taiwan, are presented in conclusion.