法學期刊
  • 社群分享
論著名稱:
家族信託基礎構造與遺囑信託爭議問題研究-以福祉型信託內涵為核心開展(A Research on the Basic Structure of Family Trust and Testamentary Trust)
文獻引用
編著譯者: 林盟翔
出版日期: 2021.07
刊登出處: 台灣/中正財經法學第 23 期/1-81 頁
頁  數: 81 點閱次數: 1570
下載點數: 324 點 銷售明細: 權利金查詢 變更售價
授 權 者: 國立中正大學財經法律學系 授權者指定不分配權利金給作者)
關 鍵 詞: 家族信託福祉型信託裁量信託限定責任信託遺囑信託替代遺囑信託可撤銷生前信託
中文摘要: 「福祉型信託」(Welfare Trusts)為家族治理(Family Governance)、家族事業所有權(Family Property Business Ownership)、家族財產事業經營管理(Family Property Business Management)所組成之「家族信託」(Family Trust)核心,具有民事信託與商業信託之雙面性,且非僅僅為單純之財產管理制度,而係「財產管理運用、活用以及傳承」機能之最大程度展現,以完整支援信託利益享有者包括生活及財產管理全盤支援架構建立之身心照護。有鑑於此,本文以我國信託法主要繼受之日本「信託法」法制規範及其相關學理與實務發展為比較法對象,以福祉型信託為核心,對家族信託與遺囑信託進行研究。首先,家族信託制度之建置上,須考量其與消費者權益調和、裁量信託使用界線與合理分配、共益定性、第三人介入之限制、責任信託之搭配。其次,針對永續傳承、連續受益人、特留分、目的信託與特定目的信託、「閉鎖性公司+自益信託」架構等家族信託爭議問題,提出研究對策。再者,家族信託法制尚未完整建立前,應以前述福祉型信託為核心之家族信託為基礎,對信託行為與方法解釋與修正、受益人權益確保、遺囑信託受託催告、法院選任遺囑信託受託人、遺囑信託委託人之繼承人、替代遺囑信託等議題進行解析,俾使我國遺囑信託功能確實發揮與家族信託內涵相互搭配。最後,從家族信託架構下之委託人與受託人角色與功能,提出本文之結論與建議。
英文關鍵詞: Family TrustsWelfare TrustsDiscretionary TrustsLimited Liability TrustsTestamentary TrustAlternative Testamentary Trusts (Trust with Successive Beneficiaries)Revocable Living Trust
英文摘要: "Welfare trust" is the core of a family trust composed of family governance, family property business ownership, and family property business management. It has duality of civil trust and commercial trust in that it is not only a pure property management system, but also the maximum demonstration of the function of property management application, utilization, and inheritance to support the physical and mental care of the trust beneficiaries which include the establishment of a comprehensive support structure for life and a thorough property management. In the establishment of the family trust system, this article firstly argues that it is necessary to consider the coordination with consumer rights, discretionary trust boundaries and reasonable distribution, common benefits, restrictions on third party intervention, and liability trust. Secondly, this article puts forward the research results on the controversial issues of family trust such as perpetual inheritance, continuous beneficiaries, legally reserved portion, purpose trusts and special purpose trusts, and "closed company with self-benefit trust" structure. Furthermore, before the establishment of a complete family trust legal structure, it is important to analyze the combination of testamentary trust and family trust, interpretation and amendment of trust behaviors and methods to ensure the rights and interests of the beneficiaries, and the appointment the trustee of the testamentary trust by the court, the successor of the settlor of the testamentary trust, and alternative testamentary trust (trust with successive beneficiaries). Finally, the article provides conclusions and suggestions from the perspective of the settlor and the trustee of trust.
目  次: 壹、前言
貳、從福祉型信託觀點完善家族信託法制構造
一、家族信託之內涵
二、家族信託與消費者權益調和
三、家族信託類型化
四、指示信託與裁量信託之使用界線與合理分配
五、家族信託之共益定性
六、共益性之反思及第三人介入的限制
七、限定責任信託之搭配
參、家族信託法制上之主要爭點
一、永續傳承之疑義
二、連續受益人之疑義
三、繼承與特留分之疑義
四、目的信託(特定目的信託)之需求
五、「閉鎖性公司+自益信託」架構之釋疑
肆、從家族信託視點解析我國遺囑信託法制之爭議
一、信託行為及信託方法與效力
二、受益人權益之確保
三、遺囑信託之受託催告
四、法院選任遺囑信託之受託人
五、遺囑信託中委託人之繼承人
六、替代遺囑信託
伍、結論與建議
相關法條:
相關判解:
相關函釋:
相關論著:
林盟翔,家族信託基礎構造與遺囑信託爭議問題研究-以福祉型信託內涵為核心開展,中正財經法學,第 23 期,1-81 頁,2021年07月。
返回功能列