| 關 鍵 詞： |
公債；民國 36 年美金公債；國庫債券；還本付息；財政健全 |
| 中文摘要： |
司法院釋字第 475 號解釋揭示，國民大會為因應國家統一前之需要，制定憲法增修條文，其第 11 條規定：「自由地區與大陸地區間人民權利義務關係及其他事務之處理，得以法律為特別之規定」。政府於中華民國 38 年以前在大陸地區發行之國庫債券，係基於當時國家籌措財源之需要，且以包括當時大陸地區之稅收及國家資產為清償之擔保，其金額至鉅。嗣因國家發生重大變故，政府遷臺，此一債券擔保之基礎今已變更，目前由政府立即清償，勢必造成臺灣地區人民稅負之沈重負擔，顯違公平原則。立法機關乃依憲法增修條文第 11 條之授權制定「臺灣地區與大陸地區人民關係條例」，於第 63 條第 3 項規定：一、民國 38 年以前在大陸發行尚未清償之外幣債券及民國 38 年黃金短期公債；二、國家行局及收受存款之金融機構在大陸撤退前所有各項債務，於國家統一前不予處理，其延緩債權人對國家債權之行使，符合上開憲法增修條文之意旨，與憲法第 23 條限制人民自由權利應遵守之要件亦無牴觸。本文乃就中國國民黨以民國 36 年美金公債提出抵償事件進行分析與討論。
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| 英文關鍵詞： |
Public Debt；1947 US Dollar Public Debt；Treasury Bonds；Paying back Principal and Interests；Financial Sound |
| 英文摘要： |
According to Judicial Yuan interpretation No. 475, The National Assembly, responding to necessity before national reunification, enacted amendments to the Constitution, Article 11 of which provides that “For managing affairs and relations of rights and obligations between people living in the free area and the mainland area, relevant laws may be specifically enacted.” The government’s treasury bonds issued before 1949 in the mainland area had been issued on the basis of meeting the then nation’s financial needs and guaranteed by the then nation’s (including the mainland area) tax revenue and other assets. It was a huge sum. Thereafter, due to national convulsions, the government retreated to Taiwan. Thus, the guarantee basis of those bonds has changed. Apparently, it would be against the principle of equality if the current government were to pay those debts immediately because this would put a heavy burden on the people in the Taiwan area. Accordingly, the legislature, based on the delegation provided in Article 11 of the Amendments, enacted the Act Governing Relations between People of the Taiwan Area and Mainland Area, Article 63, Paragraph 3, of which provides that those unpaid foreign currencies or gold-based bonds issued before 1949 in the mainland area and those debts owed by national banks and financial institutions receiving deposits incurred before the government’s retreat to Taiwan would not be paid before national reunification. This deferral imposed on creditors’ rights to the government is consistent with the abovementioned amendments to the Constitution. It is furthermore not in conflict with Article 23 of Constitution, which specifies the criteria under which the people’s freedoms and rights may be restrained. This article analyzes the incidents that the Chinese Nationalist Party submitted for the 1947 US dollar public debt.
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| 目 次： |
壹、問題緣起
貳、民國三十六年美金公債抵償爭議
一、中國國民黨主張：持有未兌償
二、不當黨產處理委員會主張：不具清償效用
三、財政部主張：不予處理，其不具擔保效力
參、公債發行歷史考察初探
一、中國
二、臺灣
肆、民國三十六年美金公債條例之歷史經緯與內容
一、民國三十六年美金公債之歷史背景
二、陳師孟〈為國民黨的「美金公債」解盲〉
三、「民國三十六年美金公債條例」解析
伍、公債的概念與「還本付息」義務之履行
一、公債之概念與構成要件之構築
二、公債的法律關係性質分析
三、公債法定還本付息義務之履行與暫時「不予處理」
陸、公債的還本付息義務之履行「暫停」之合憲性審查
一、從「停止償還」到「暫時停止還本付息」
二、司法院釋字第 475 號解釋
三、本文分析
柒、結語
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