| 關 鍵 詞： |
強制公開收購；大量股權收購；憲法法庭；預定取得 |
| 中文摘要： |
以憲法法庭作成 112 年憲判字第 5 號判決為契機，本文探討未公開收購取得股份罪之相關問題，始於我國強制公開收購之規範理念探究，指出我國強制公開收購之規劃，不僅關注於控制權溢價分享，亦相當程度關注於大量收購行為對於市場行情之影響，而在此前提下，思考相關規定之構成要件與含義，並就未公開收購取得股份罪之性質與行為時點之認定，提出若干思考與分析。
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| 英文關鍵詞： |
mandatory tender offer；massive acquisition of shares；consti-tutional court；agrees to acquire |
| 英文摘要： |
Based on the new development in connection with the Constitutional Court’s ruling regarding the constitutionality of the criminal liability of mandatory tender offer, this article explores the relevant issues in connection with the elements of the criminal liability resulting from violating the mandatory tender offer requirement. Starting from the purpose of mandatory tender rule, this article points out that in the legislator’s mind, mandatory tender offer is not only to allow the shareholders to share the control premium, but also to avoid the volatility caused by the massive acquisition of shares in the public market. With such context in mind, the article further elaborates how to interpret the elements of the mandatory tender offer’s criminal liability and tries to define the nature of such liability and the timing such liability is triggered.
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| 目 次： |
壹、前言
貳、我國強制公開收購之規範理念
參、未公開收購取得股份罪之構成要件
一、預定取得
（一）取得
（二）預定
二、一定比例
三、於五十日內
肆、未公開收購取得股份罪之若干思考
一、身分犯？
二、不作為犯？
三、著手與既遂時點的判斷
伍、結論
參考文獻
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