انجمن علمی حقوق بشر اسلامی ایران فصلنامه علمی مطالعات فقه اقتصادی 2676-7163 7 4 2025 11 22 Requirements and Applications of Escrow Accounts: A Comparative Analysis Based on the Laws of Iran and the United States الزامات و کاربردهای حساب‌های امانی: مقایسه‌ای بر اساس قوانین ایران و آمریکا 107 124 236921 10.22034/ejs.2025.509545.2045 FA سمانه خیاطیان دکتری حقوق خصوصی، دانشگاه عدالت، تهران، ایران 0009-0009-9539-5159 محمدهادی بیک‏زاد گروه حقوق نفت و گاز، پردیس بین‌الملل کیش، دانشگاه تهران، جزیره کیش، ایران. 0009-0006-9838-5536 Journal Article 2025 05 01 <strong><span style="font-size: 11.0pt; mso-ascii-font-family: 'Times New Roman'; mso-ascii-theme-font: major-bidi; mso-fareast-font-family: Calibri; mso-hansi-font-family: 'Times New Roman'; mso-hansi-theme-font: major-bidi; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: major-bidi; color: #002060;">Background and </span></strong><strong><span style="font-size: 11.0pt; mso-ascii-font-family: 'Times New Roman'; mso-ascii-theme-font: major-bidi; mso-hansi-font-family: 'Times New Roman'; mso-hansi-theme-font: major-bidi; mso-bidi-font-family: 'B Nazanin'; color: #002060;">Aims</span></strong><span style="font-size: 11.0pt; mso-ascii-font-family: 'Times New Roman'; mso-ascii-theme-font: major-bidi; mso-fareast-font-family: Calibri; mso-hansi-font-family: 'Times New Roman'; mso-hansi-theme-font: major-bidi; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: major-bidi;">:</span> <span style="font-size: 11.0pt;">Escrow accounts are one of the financial services that are created in the world by escrow agents and as a result of the escrow account contract. Escrow account contract is a secondary contract in which a trusted broker or organized entity as a third party in a financial process of the basic contract, while providing guarantees, solves the problem of mistrust between the parties. The trusted third party, in the form of a financial intermediary, keeps the funds that the parties of an authorized transaction intend to transfer, in order to guarantee the fulfillment of the obligations of the transaction parties. The use of these types of accounts is very common in United States of America has a longer history than the use in Iran. Therefore, by comparative studying the requirements and applications of escrow accounts in the laws and regulations of these two countries, we can benefit from useful experiences to create or modify legal instruments</span><span dir="RTL" lang="FA" style="font-size: 11.0pt; font-family: 'B Lotus';">.</span> <strong><span style="font-size: 11.0pt; color: #002060;">Method and Materials</span></strong><span style="font-size: 11.0pt; color: #002060;">: </span><span style="font-size: 11.0pt;">Analytical-descriptive method and library sources have been used in this research</span><span dir="RTL" lang="FA" style="font-size: 11.0pt; font-family: 'B Lotus';">.</span> <strong><span style="font-size: 11.0pt; color: #002060;">Ethical Consideration</span></strong><span style="font-size: 11.0pt;">: In present study, the principles of text originality, honesty and trustworthiness have been observed</span><span dir="RTL" lang="FA" style="font-size: 11.0pt; font-family: 'B Lotus';">.</span> <strong><span style="font-size: 11.0pt; color: #002060;">Findings</span></strong><span style="font-size: 11.0pt;">: By studying the legal requirements and applications of this type of accounts in the United States of America, expanding and facilitating the use of these accounts in Iran will cause economic growth, especially in the field of small and home businesses, startups, and e-commerce</span><span dir="RTL" lang="FA" style="font-size: 11.0pt; font-family: 'B Lotus';">.</span> <strong><span style="font-size: 11.0pt; color: #002060;">Result</span></strong><span style="font-size: 11.0pt;">: Considering the wide application and the effect that the use of escrow accounts has in creating transparency and trust between the parties to contracts, the Iranian legislator should explain comprehensive rules and obstacles in the form of Lex-Specialis for this type of accounts.</span> <strong><span lang="FA" style="font-size: 12.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: Arial; mso-fareast-font-family: Calibri; mso-hansi-font-family: Arial; color: #002060;">زمینه و هدف:</span></strong><span lang="FA" style="font-size: 12.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: Arial; mso-fareast-font-family: Calibri; mso-hansi-font-family: Arial; color: #002060;"> </span><span lang="FA" style="font-size: 12.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: Arial; mso-fareast-font-family: Calibri; mso-hansi-font-family: Arial; color: #0d0d0d; mso-themecolor: text1; mso-themetint: 242;">حساب‌های امانی، یکی از خدمات مالی هستند که در جهان توسط عوامل امانی و در نتیجه قرارداد حساب امانی ایجاد می</span><span lang="FA" style="font-size: 12.0pt; mso-fareast-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; color: #0d0d0d; mso-themecolor: text1; mso-themetint: 242;">‌</span><span lang="FA" style="font-size: 12.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: Arial; mso-fareast-font-family: Calibri; mso-hansi-font-family: Arial; color: #0d0d0d; mso-themecolor: text1; mso-themetint: 242;">شوند. قرارداد حساب امانی، یک قرارداد ثانویه است که در آن یک کارگزار یا نهاد متشکل مورد اعتماد به عنوان شخص ثالث در یک فرآیند مالی قرارداد پایه، ضمن ارائه تضمین</span><span lang="FA" style="font-size: 12.0pt; mso-fareast-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; color: #0d0d0d; mso-themecolor: text1; mso-themetint: 242;">‌</span><span lang="FA" style="font-size: 12.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: Arial; mso-fareast-font-family: Calibri; mso-hansi-font-family: Arial; color: #0d0d0d; mso-themecolor: text1; mso-themetint: 242;">هایی، مشکل بی</span><span lang="FA" style="font-size: 12.0pt; mso-fareast-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; color: #0d0d0d; mso-themecolor: text1; mso-themetint: 242;">‌</span><span lang="FA" style="font-size: 12.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: Arial; mso-fareast-font-family: Calibri; mso-hansi-font-family: Arial; color: #0d0d0d; mso-themecolor: text1; mso-themetint: 242;">اعتمادی بین طرفین را رفع می‌کند. شخص ثالث مورد اعتماد در قالب یک واسط مالی، وجوهی را که طرفین یک معامله مجاز قصد انتقال آن را دارند، نزد خود به امانت نگاه می</span><span lang="FA" style="font-size: 12.0pt; mso-fareast-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; color: #0d0d0d; mso-themecolor: text1; mso-themetint: 242;">‌</span><span lang="FA" style="font-size: 12.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: Arial; mso-fareast-font-family: Calibri; mso-hansi-font-family: Arial; color: #0d0d0d; mso-themecolor: text1; mso-themetint: 242;">دارد تا تضمین ایفای تعهدات طرفین معامله باشد. استفاده از این نوع حساب</span><span lang="FA" style="font-size: 12.0pt; mso-fareast-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; color: #0d0d0d; mso-themecolor: text1; mso-themetint: 242;">‌</span><span lang="FA" style="font-size: 12.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: Arial; mso-fareast-font-family: Calibri; mso-hansi-font-family: Arial; color: #0d0d0d; mso-themecolor: text1; mso-themetint: 242;">ها در کشور آمریکا بسیار متداول بوده و از سابقه بیشتری نسبت به استفاده در ایران برخوردار است. بنابراین با مطالعه تطبیقی میان الزامات و کاربردهای حساب</span><span lang="FA" style="font-size: 12.0pt; mso-fareast-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; color: #0d0d0d; mso-themecolor: text1; mso-themetint: 242;">‌</span><span lang="FA" style="font-size: 12.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: Arial; mso-fareast-font-family: Calibri; mso-hansi-font-family: Arial; color: #0d0d0d; mso-themecolor: text1; mso-themetint: 242;">های امانی در قوانین و مقررات این دو کشور، می</span><span lang="FA" style="font-size: 12.0pt; mso-fareast-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; color: #0d0d0d; mso-themecolor: text1; mso-themetint: 242;">‌</span><span lang="FA" style="font-size: 12.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: Arial; mso-fareast-font-family: Calibri; mso-hansi-font-family: Arial; color: #0d0d0d; mso-themecolor: text1; mso-themetint: 242;">توان از تجربیات مفید برای ایجاد یا اصلاح ابزارهای قانونی بهره برد.</span> <strong><span lang="FA" style="font-size: 12.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: Arial; mso-fareast-font-family: Calibri; mso-hansi-font-family: Arial; color: #002060;">مواد و روش</span></strong><strong><span lang="FA" style="font-size: 12.0pt; mso-fareast-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; color: #002060;">‌</span></strong><strong><span lang="FA" style="font-size: 12.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: Arial; mso-fareast-font-family: Calibri; mso-hansi-font-family: Arial; color: #002060;">ها:</span></strong><span lang="FA" style="font-size: 12.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: Arial; mso-fareast-font-family: Calibri; mso-hansi-font-family: Arial; color: #002060;"> </span><span lang="FA" style="font-size: 12.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: Arial; mso-fareast-font-family: Calibri; mso-hansi-font-family: Arial; color: #0d0d0d; mso-themecolor: text1; mso-themetint: 242;">در این پژوهش از روش تحلیلی-توصیفی و منابع کتابخانه</span><span lang="FA" style="font-size: 12.0pt; mso-fareast-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; color: #0d0d0d; mso-themecolor: text1; mso-themetint: 242;">‌</span><span lang="FA" style="font-size: 12.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: Arial; mso-fareast-font-family: Calibri; mso-hansi-font-family: Arial; color: #0d0d0d; mso-themecolor: text1; mso-themetint: 242;">ای به استفاده شده است.</span> <strong><span lang="FA" style="font-size: 12.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: Arial; mso-fareast-font-family: Calibri; mso-hansi-font-family: Arial; color: #002060;">ملاحظات اخلاقی:</span></strong><span lang="FA" style="font-size: 12.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: Arial; mso-fareast-font-family: Calibri; mso-hansi-font-family: Arial; color: #002060;"> </span><span lang="FA" style="font-size: 12.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: Arial; mso-fareast-font-family: Calibri; mso-hansi-font-family: Arial; color: #0d0d0d; mso-themecolor: text1; mso-themetint: 242;">در نگارش مقاله اصالت متون، صداقتداری و امانتداری رعایت شده است.</span> <strong><span lang="FA" style="font-size: 12.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: Arial; mso-fareast-font-family: Calibri; mso-hansi-font-family: Arial; color: #002060;">یافته</span></strong><strong><span lang="FA" style="font-size: 12.0pt; mso-fareast-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; color: #002060;">‌</span></strong><strong><span lang="FA" style="font-size: 12.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: Arial; mso-fareast-font-family: Calibri; mso-hansi-font-family: Arial; color: #002060;">ها</span></strong><strong><span lang="FA" style="font-size: 12.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: Arial; mso-fareast-font-family: Calibri; mso-hansi-font-family: Arial; color: #0d0d0d; mso-themecolor: text1; mso-themetint: 242;">:</span></strong><span lang="FA" style="font-size: 12.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: Arial; mso-fareast-font-family: Calibri; mso-hansi-font-family: Arial; color: #0d0d0d; mso-themecolor: text1; mso-themetint: 242;"> با مطالعه در الزامات قانونی و کاربردهایی که از این قسم از حساب</span><span lang="FA" style="font-size: 12.0pt; mso-fareast-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; color: #0d0d0d; mso-themecolor: text1; mso-themetint: 242;">‌</span><span lang="FA" style="font-size: 12.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: Arial; mso-fareast-font-family: Calibri; mso-hansi-font-family: Arial; color: #0d0d0d; mso-themecolor: text1; mso-themetint: 242;">ها در کشور ایالات متحده آمریکا انجام می‌شود، گسترش و تسهیل استفاده از این حساب</span><span lang="FA" style="font-size: 12.0pt; mso-fareast-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; color: #0d0d0d; mso-themecolor: text1; mso-themetint: 242;">‌</span><span lang="FA" style="font-size: 12.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: Arial; mso-fareast-font-family: Calibri; mso-hansi-font-family: Arial; color: #0d0d0d; mso-themecolor: text1; mso-themetint: 242;">ها در ایران، باعث رشد اقتصادی به خصوص در زمینه کسب و کارهای کوچک و خانگی، استارت</span><span lang="FA" style="font-size: 12.0pt; mso-fareast-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; color: #0d0d0d; mso-themecolor: text1; mso-themetint: 242;">‌</span><span lang="FA" style="font-size: 12.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: Arial; mso-fareast-font-family: Calibri; mso-hansi-font-family: Arial; color: #0d0d0d; mso-themecolor: text1; mso-themetint: 242;">آپ</span><span lang="FA" style="font-size: 12.0pt; mso-fareast-font-family: Calibri; mso-bidi-font-family: 'Times New Roman'; color: #0d0d0d; mso-themecolor: text1; mso-themetint: 242;">‌</span><span lang="FA" style="font-size: 12.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: Arial; mso-fareast-font-family: Calibri; mso-hansi-font-family: Arial; color: #0d0d0d; mso-themecolor: text1; mso-themetint: 242;">ها و تجارت الکترونیک خواهد بود.</span> <strong><span dir="RTL" lang="FA" style="font-size: 12.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: Arial; mso-fareast-font-family: Calibri; mso-hansi-font-family: Arial; color: #002060; mso-font-kerning: 0pt; mso-ligatures: none; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: FA;">نتیجه</span></strong><span dir="RTL" lang="FA" style="font-size: 12.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: Arial; mso-fareast-font-family: Calibri; mso-hansi-font-family: Arial; color: #0d0d0d; mso-themecolor: text1; mso-themetint: 242; mso-font-kerning: 0pt; mso-ligatures: none; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: FA;">: به نظر می</span><span dir="RTL" lang="FA" style="font-size: 12.0pt; font-family: 'Times New Roman',serif; mso-fareast-font-family: Calibri; color: #0d0d0d; mso-themecolor: text1; mso-themetint: 242; mso-font-kerning: 0pt; mso-ligatures: none; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: FA;">‌</span><span dir="RTL" lang="FA" style="font-size: 12.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: Arial; mso-fareast-font-family: Calibri; mso-hansi-font-family: Arial; color: #0d0d0d; mso-themecolor: text1; mso-themetint: 242; mso-font-kerning: 0pt; mso-ligatures: none; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: FA;">رسد، با توجه به کاربرد گسترده و اثری که استفاده از حساب</span><span dir="RTL" lang="FA" style="font-size: 12.0pt; font-family: 'Times New Roman',serif; mso-fareast-font-family: Calibri; color: #0d0d0d; mso-themecolor: text1; mso-themetint: 242; mso-font-kerning: 0pt; mso-ligatures: none; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: FA;">‌</span><span dir="RTL" lang="FA" style="font-size: 12.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: Arial; mso-fareast-font-family: Calibri; mso-hansi-font-family: Arial; color: #0d0d0d; mso-themecolor: text1; mso-themetint: 242; mso-font-kerning: 0pt; mso-ligatures: none; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: FA;">های امانی در ایجاد شفافیت و اعتماد میان طرفین قراردادها دارد، باید قانون</span><span dir="RTL" lang="FA" style="font-size: 12.0pt; font-family: 'Times New Roman',serif; mso-fareast-font-family: Calibri; color: #0d0d0d; mso-themecolor: text1; mso-themetint: 242; mso-font-kerning: 0pt; mso-ligatures: none; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: FA;">‌</span><span dir="RTL" lang="FA" style="font-size: 12.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: Arial; mso-fareast-font-family: Calibri; mso-hansi-font-family: Arial; color: #0d0d0d; mso-themecolor: text1; mso-themetint: 242; mso-font-kerning: 0pt; mso-ligatures: none; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: FA;">گذار ایرانی به تبیین قواعدی جامع و مانع در قالب قواعد حقوقی اختصاصی به این نوع از حساب</span><span dir="RTL" lang="FA" style="font-size: 12.0pt; font-family: 'Times New Roman',serif; mso-fareast-font-family: Calibri; color: #0d0d0d; mso-themecolor: text1; mso-themetint: 242; mso-font-kerning: 0pt; mso-ligatures: none; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: FA;">‌</span><span dir="RTL" lang="FA" style="font-size: 12.0pt; font-family: 'B Nazanin'; mso-ascii-font-family: Arial; mso-fareast-font-family: Calibri; mso-hansi-font-family: Arial; color: #0d0d0d; mso-themecolor: text1; mso-themetint: 242; mso-font-kerning: 0pt; mso-ligatures: none; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: FA;">ها اقدام کند.</span> https://journal.ihrci.ir/article_236921_6b0be6ff1be8fc061447da1a93d50a8d.pdf