Disclosed are a smart card for generating and providing a virtual code, and method and program therefor. A method for generating and providing a smart card-based virtual code includes receiving, by the smart card, first power from the outside, generating, by the smart card, the virtual code based on a time count using the first power, and providing, by the smart card, the virtual code to the outside, in which the virtual code is a virtual card number or a virtual token, generated as a code matching an actual card number by a virtual code generation function previously stored in the smart card, and used to search for the actual card number in a financial company server or a virtual code verification server, the time counter is counted and measured from an initial time value provided at the time of manufacturing the card by a time measurement module included in the smart card, and the time measurement module includes a clock that measures the time data and a clock battery that supplies second power to the clock.