信託不動產強制執行之研究

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Title:	信託不動產強制執行之研究
Other Titles:	A Study of Trust Estate Compulsory Enforcement.
Authors:	余啟名 Yu, Chii-ming
Contributors:	溫豐文東海大學法律學系
Keywords:	信託、信託法、信託財產、信託不動產、信託稅制;委託人、受託人、受益人、受益權、強制執行 trust,trust law, trust tax system, client, rustee , beneficiary, trust estate, trust real;rstate, compulsory enforcement
Date:	2009
Issue Date:	2011-03-09T06:19:28Z (UTC)
Abstract:	摘要信託，源自於中世紀英國的用益制度，歷經數百年的沿革與嬗變後，成為現代財產管理的新興制度，亦成為我國民事法制的一部份。惟因英美法系與大陸法系本質上之差異，我國信託法在理論的建構與實務上之運作，仍尚有許多待研究的領域與改進的空間。本文的研究方法包括文獻分析法、比較分析法及歸納法，並將研究範圍集中在信託不動產，本研究試圖將信託之起源、制度與關係予以整理，並探討在維護交易安全與達成信託目的之意旨下，信託財產公示與保護機制之衡平；在探討信託相關內容及信託不動產之特性後，即論述強制執行與信託財產之關係，進一步並探討得對信託不動產強制執行之例外情況，包括：1.信託前存在於信託財產之權利、2.因處理信託事務所生之權利，及3.其他法律另有規定者；探討信託不動產受不當強制執行時，委託人、受託人及受益人得提起異議之訴的要件及救濟程序。本研究期使信託在我國之運作發展更為完善，成為現代人管理財富與維持社會成長的良好制度，提出初步的結論與建議，將結論歸納為「信託制度之重整」、「信託公示之檢討」、「信託稅制之檢討」，及「信託與強制執行之關係」四項論述；並建議除修訂部分現行信託法外，為解決信託制度最根本的問題，應賦與信託財產權利主體性，即信託財產應具有權利能力，才得以解決目前信託中法理與適用之衝突。其理由包括：1.解決形式上所有權與實質上所有權之衝突，2.避免信託成為委託人脫產之工具，3.維護租稅公平，達成信託目的，4.信託財產負有抵押權之處理，5.調整信託財產不得強制執行之規定。 ABSTRACT“Trust,” originating from Use systems of medieval England, becomes the new system of the modern property management and one part of our civil law after the revolution and change of hundreds of years. Because of the essential difference between the English and American law system and Continental law system, our trust law still has lots of fields worthy of researching and the improving opportunities in the theory construction and practical enforcement. The methodology in this study includes information analytic, contrast analytic and inductive methods as well as the researching range focuses on the trust estate. The study is to deal with the origin, system and relation of the trust, discussing the balance of trust property revelation and protective system in order to preserve the deal safety and fulfill the trust purpose. Furthermore, it is also to explore the trust relative contents and trust estate characteristics which mean the relationship between compulsive enforcement and trust property. Moreover, it investigates the trust estate exceptions should be enforced compulsively, including: 1. the right existing in the trust property before the trust, 2. the right resulting from managing the trust affairs, and 3. other regulations exploring that when the trust estate receives improper compulsive enforcement, the client, trustee and beneficiary have to propose the main elements of the objective litigations and assistant procedures. The study aims to make the development of the trust in our country complete and become a good system of the modern people property management and sustaining the society growth. It points out the initial conclusions and suggestions, containing the four statements: the rearrangement of the trust system, the review of the trust revelation, the review of the trust tax system, and the relationship between the trust and compulsive enforcement. What’s more, it suggests that besides revising the partial present trust law, we let the right of the trust property become the main part in which the trust property should have the right to resolve the present conflict between the law and appliance in the trust so as to solve the fundamental problems in the trust system. The reasons are stated as follows: 1. resolving the conflict between the formal ownership and essential one, 2. avoiding the trust to be the client’s means of releasing his property, 3. preserving the fair of the land tax and achieving the trust purpose, 4. managing the trust property with the mortgage right, and 5. adjusting the regulation that the trust property can’t be enforced compulsively.
Appears in Collections:	[法律學系所] 碩博士論文

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