| 關 鍵 詞： |
行政執行；公法上金錢給付義務；執行名義；義務人；執行標的 |
| 中文摘要： |
所謂「公法上金錢給付義務之執行」，係指人民負有行政法上所生金錢給付義務，而履行期間已過（無論是法定或書面限期履行）仍不履行者，國家依相關執行名義而進行之執行程序稱之。而公法上金錢給付義務之執行，須有執行名義，行政執行法施行細則第 22 條定有明文。所謂公法上金錢給付義務之「執行名義」係指確定義務人公法上金錢給付義務存在之範圍，得由主管機關請求行政執行機關實施強制執行之公文書。然執行名義作成後，須發生效力，始有執行力，若未經合法送達或通知，執行名義根本不發生法律之效力，行政執行機關對於未經合法通知或送達而移送之案件，應以退案處理。而具體之執行名義，何人得聲請強制執行，對何人得實施強制執行，乃執行名義當事人適格之問題。執行名義之執行力「為」自己而存在者，具有聲請執行之適格；執行名義之執行力「對」自己而存在者，具有被執行之適格。因執行適格與被執行適格，繫於執行名義之執行力所及之人，故亦稱執行力之主觀範圍。其次，義務人於「執行名義」作成「後」死亡，具一身專屬性之公法上金錢給付義務(例如行政罰鍰），不得為繼承之標的，除被繼承人遺有遺產，得依行政執行法第 15 條規定逕對其遺產執行外，行政執行機關不得就其繼承人之固有財產為執行。反之，未具一身專屬性之公法上金錢給付義務（例如租稅債務），義務人於「執行名義」作成「後」死亡，得 為繼承之標的，但「繼承人」是否對於被繼承人之公法上金錢給付義務，以因繼承所得遺產為限，負清償責任，則需視相關個案所應適用之法律而定。最後，行政執行法第 7 條第 1 項執行時效與行政程序法第 131 條第 1 項公法上請求權時效之規定，二者之間應如何區別適用？目前尚無定論，依現行實務見解，因二者之間並無競合及優先適用之關係，故係各別計算與判斷有無逾執行時效與消滅時效。綜上所述，公法上金錢給付義務「執行名義」之相關議題，實為將來研究行政執行之重要課題。
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| 英文關鍵詞： |
Administrative Enforcement；Obligation of monetary payment on public law；Basis of enforcement；Obligor；Subject matters of execution |
| 英文摘要： |
The implementation of the obligations the payment of money in the so-called public law means the people have the administrative law born of monetary obligations, and to fulfill the period has expired (whether statutory or written to fulfill the deadline) complying by countries in accordance with the relevant implementing on behalf of the executive The procedure is commonly known. Implementation of the obligations of public law, the payment of money, there must be execution oil behalf of 22 of the Enforcement Rules of the Administrative Execution Law, given expressly. The name of the implementation of the obligations of the payment of money in the so-called public law means to determine the obligations of public law, the payment of money obligations of the existence of the scope of executive enforcement authority for compulsory execution of official documents by the competent authority request. However, the implementation of the nominal made, shall take effect before the execution, without the legal service or notice, the Executive on behalf of no law in effect, transferred the case of executive enforcement authority without legal notice or service, to retreat case processing. Specific on behalf of the executive, who have sound, please enforce enforce the implementation of whom is the implementation of the grid of the problem of the name of the parties. Perform on behalf of the executive power for their own existence, with sound perform the appropriate grid; perform on behalf of the execution of their own existence, with the implementation of appropriate cell. Implementation of eligibility and eligibility hinges on the implementation of the name of the execution far as, it is also known to perform the subjective scope of the force. Secondly, obligations made on behalf of the Executive of death, the payment It of money with an exclusive public law obligations (such as administrative fines) may not be the subject of succession-, with the exception of the decedent is survived by Heritage in accordance with the provisions of Article 15 of the Administrative Execution Law the implementation of the diameter of their heritage, the executive enforcement authority shall be the inherent property of their successors implement. Conversely, not with an exclusive public law monetary obligations (for example, the tax debt), after the death of the obligor made on behalf of the Executive, may, for the subject of inheritance, but the heir to whether the public law of the heir of the monetary obligations to inherit the proceeds heritage limit' negative to settle the obligation, it would take on cases applicable laws. Finally, 7 of the Administrative Execution Law, the implementation of an aging and the Administrative Procedure Act 131, a public law claim limitation regulations, how to distinguish between the two should be applicable? Has not been determined in accordance with current practical views, due to no relationship between the competing and give priority to the relationship, so the Department of the individual calculation and determine the presence of more than execution on Aging and the elimination of aging. In summary, the payment of money in public law obligation to execute on behalf of the relevant issues, in fact, an important issue for the future of administrative execution.
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| 目 次： |
壹、前言
一、行政執行機關概說
二、問題提出
三、研究途徑
貳、公法上金錢給付義務執行之要件
一、須人民有公法上金錢給付之義務
二、須公法上金錢給付義務逾期不履行
三、須經主管機關移送
四、須有執行名義
參、執行名義之種
一、行政處分之處分文書
二、法院之裁定書
三、義務人依法令負有公法上金錢給付義務之證明文件
四、特殊類型之執行名義
肆、執行名義之送達及通知
一、正式之送達（需作成送達證書）
二、非正式之通知
伍、執行名義之當事人適格
一、移送機關之當事人適格
二、義務人之當事人適格
陸、執行名義執行客體之範圍及限制
一、一身專屬性之限制
二、財團有限責任之限制
三、法律明文規定之限制
柒、執行名義之競合
一、執行名義競合之定義及效力
二、執行名義競合之處理
捌、執行名義之消滅
一、執行名義消滅之事由
二、執行名義消滅之效果
玖、執行名義之時效
一、消滅時效
二、裁處時效
三、執行時效（期間）
壹拾、結論
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