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

「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。<br />&ldquo;Welfare trust&rdquo;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&ldquo;closed company with self-benefit trust&rdquo;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.<br />

外國法人投資之基本權意涵與投資自由

身處國際貿易交流、人與商品及服務的移動成為常態的時代，各國莫不致力於吸引外資投資為其經濟政策上的目標，因此致力於投資環境的完善遂成為各國經濟行政法的立法重點。對於外國人投資保障越是完善，自然就更能夠堅實外資投資法律面向上的基礎。由於國內似少見從基本權保障探討外國人投資的文獻，本文擬先探究外國法人作為基本權主體之爭議後，再就其經濟活動之自由以及公法上權利予以探討，以求補上外國人投資保障之法治基礎。<br />In an era where the international trade and the mobility of people and goods and services have become the norm, every country is committed to attracting foreign investment as one of its primary goals of economic policy. As a result, the focus of the economic administrative law in every country is devoted to the improvement of the business environment for foreign investment. When the laws or regulations provide better protection for foreign investors, the country will strengthen its legal basis for the protection of foreign investments. Since there are very few current articles analyzing the relationship between the protection of foreign investment and the protection of fundamental rights, this article firstly aims at reviewing the issues of whether foreign entities may be the subjects of the fundamental rights and then exploring the freedom of investing in economic business by foreign entities and their public rights in public law. It is hoped that this article will supplement some legal basis for the protection of foreign investment.<br />

Solutions for Labor Retrenchment Caused by Covid-18 Pandemic in Vietnam: Regulations and Recommendations for Application

在勞資關係中，雇主有權管理和經營企業。在這些權利中，解僱工人是其中重要的一環。尤其是在面對當今Covid-19流行的時空背景下，雇主不得不透過裁員來降低用工成本。然而，雇主的裁員權卻違背了越南勞動法中所重視的工人保護的原則。在本篇文章中，透過與台灣、法國法律的比較，提供並分析在越南法律中，允許雇主在Covid-19疫情的背景下，合法行使裁員權的解決方案。<br />

證券詐欺責任中之因果關係與損害──實務見解之觀察

本文以美國法為對象，就我國實務關於證券詐欺之因果關係及損害之見解，進行觀察並予以分析。關於交易因果關係，我國最高法院對此近來多有深刻論述，但在個案操作中，就交易因果關係之舉證責任分配以及檢驗機制，仍有不明，而得考慮將詐欺市場理論之運用，定位為表見證明，並參考美國法上之事件研究法，使用一定財務計量方法就價格衝擊進行量測。關於損害因果關係，近來最高法院提出應排除非因不實陳述所造成之價格影響，與美國法上Dura漸於趨同，但關於損害因果關係涵蓋區間之認定是否妥適，容有待斟酌。而在最高法院就交易因果關係與損害因果關係之架構逐漸確立下，毛損益法於我國證券詐欺之損害計算上，將幾無適用空間。<br />From the perspective of the US law, this article observes and analyzes the cases regarding the causation and loss in securities fraud liability in Taiwan. With respect to the transaction causation, The Supreme Court in Taiwan has issued several elaborated opinions. However, when it comes to the specific cases, the allocation of burden of proof and the examination mechanism of transaction causation remain unclear. Therefore, this article argues that the adoption of the fraud-on-the-market theory could be characterized as the so called&ldquo;prima facie evidence&rdquo;and refers to the US law to adopt econometrics measures such as event research to assess the price impact. Regarding the loss causation, recent opinions by the Supreme Court in Taiwan stated that the price change caused by the factors other than the misrepresentation should be excluded, showing the trend to convert with Dura. However, the suitability of whether the duration of the coverage for loss causation currently in use in Taiwan remains to be examined. Finally, this article contends that with the gradual establishment of legal structure of transaction causation and loss causation, there seems to be little room for the gross income loss method to be adopted in the securities liability in Taiwan.<br />

探尋資料受信者在開放銀行下的監理座標

開放銀行浪潮有助於提升消費者的資料自主，推動金融體系的競爭與創新，進而實現消費者資料賦權的願景。然而，實現此願景仍有待解的核心問題：亦即究須具備如何之條件，一個組織方能成為經消費者授權而向銀行取得資料的適格者？申言之，政府究應如何看待與監理開放銀行脈絡下的第三方業者？本文主張，開放銀行下的第三方業者，本質上係取得消費者對其處理自身資料的信任，因此可將之視為「資料受信者」。本文從產業生態圈及組織定性兩大維度，將資料受信者可能的監理座標加以類型化成三種型態：銀行生態圈的受託者或合作者、金融生態圈的金融資訊服務業者，以及數位經濟生態圈的特許資料接受事業，並嘗試針對我國提出一個兩階段式的修法策略路徑，盼能引發產官學界就此議題的深入對話。<br />The wave of open banking holds great potential to enhance consumer data autonomy, promote competition and innovation in the financial system, and give rise to consumer data empowerment. However, the realization of such a vision depends on the solution of a difficult regulatory issue: the criteria for a third-party provider that is permitted to access data from banks upon the consent and request of consumers. This in fact begs the fundamental question of how a government should treat and regulate third-party providers in the context of open banking. This article argues that the third-party providers can be understood as&ldquo;data fiduciaries&rdquo;in that they are entrusted by the consumer to process and provide extra value to their data. This article further explores and proposes three possible regulatory coordinates for data fiduciaries based on two dimensions: ecosystem boundary and institutional attribute. Specifically, the three types of regulatory coordinates are fiduciaries and cooperators in the banking ecosystem, special financial information service providers in the financial ecosystem, and chartered data recipients in the digital economy ecosystem. This article also proposes a two-stage legal/policymaking strategic pathway for Taiwan with the hope to develop a more delicate conversation between regulators, industries and the academia.<br />

中國大陸內幕交易法介紹與刑事處罰實證研究：1997－2019

內幕交易罪的處理，在證券法的發展歷史中，一直具有理論與實務上之重要意義。此一問題，在中國大陸相對初生但生猛且量體巨大的市場環境中如何被面對，從理論與比較法觀點，均具備特殊的研究價值。立法層面上，中國大陸法對於內幕交易的實體法構成，經二十多年的持續發展，已呈現出一定的複雜與完整面貌。然就執行層面視之，法院對於條文的理解與具體適用仍存在諸多爭議之處，同時，相關實證統計等資料的缺乏，也成為執行層面上對內幕交易罪研究的主要障礙之一。基於上述認識，本文立足於內幕交易刑事處罰執行層面的觀察，試圖呈現相關法律設計在中國大陸的司法實踐現狀。並通過1997年立法以來法院判決的實證研究，本文除一般性地檢驗內幕交易的執法情況外，同時針對法院在解釋犯罪構成上所呈現的爭議，進行進一步的評估。文中依照觀察面向的差異，特別鎖定三個重要的子議題：內幕信息的類型及其認定、被告「知悉」的司法判準、刑事處罰的比例性在內幕交易罪中的運用與體現。以上述實證研究結果為基礎，本文擬對於中國大陸內幕交易罪之司法執行效力提出評估，同時也補充性地可提供臺灣一定之參考。Insider trading has long been recognized as one of the key elements in modern securities law. As a massive but relatively young market, how China handles this issue is a topic rich in comparative value. On its face, the law and regulations prohibiting insider trading in securities transactions have already in place for more than two decades. However, their actual implementation, as well as how courts interpret the elements of insider trading offense in cases, are still obscure to outside observers. The lack of in-depth empirical investigation in its enforcement further creates an extra layer of complexity to the relevant research. Due to the problems mentioned above, this paper conducts an empirical study of the insider trading criminal cases, ranging from 1997 to 2019, to examine how insider trading cases are enforced in China. By observing the actual cases and their attributes, this paper presents a comprehensive picture of who commits insider trading law in China and how courts decide these cases. Three sub-set issues of the implementation are under special scrutiny:types of information and defendants; standard of proving defendant's scienter; and the relationship between sanction and illegal gain. Based on the results of this study, we evaluate the effectiveness of the enforcement on insider trading law in China in its first two decades of existence.

論臺灣不動產物權變動之登記效力

本文首先從設權登記作為依法律行為而發生之不動產物權變動的生效要件，以及宣示登記作為非因法律行為而發生之不動產物權變動的處分要件這兩大視角，說明臺灣不動產物權變動之登記效力。其次，本文引介行使不動產所有物返還請求權之消滅時效，並討論最高法院關於行使不動產所有權暨其限制之重要案例。其後，本文闡述權利外觀原則在不動產物權變動場域之兩大實務紛爭案型──無權處分與公信原則、以及表見代理與信賴保護。本文倡議第三人善意取得不動產所有權者，應以其係透過相當對價取得者為限。最後，本文指出我國民法物權編在採取登記生效主義之規範下，晚近逐漸將登記公示之對象，從物權歸屬內容擴增到物權當事人間之若干債權約定事項，毋寧強化以登記之公示方法作為賦予和不動產有關之債權約定具有物權效力的正當化基礎，具有臺灣不動產登記公示原則之特色。The purpose of this article, which is divided into four parts, is to analyze Taiwanese mutation of real estate rights in rem. Following an introduction respectively relative to right registration through the juridical act and to declaration registration through non juridical act, Part II explores the exercise of ownership and its extinctive prescription besides abuse of rights. Then, Part III examines the concretization of the principle of apparent right, unauthorized disposition in one hand and apparent agency in the other hand. It advocates that a third party of good faith can obtain the ownership of real property only if he acquires that at equivalent consideration. Finally, Part IV concludes by observing the characteristic of Taiwanese real estate recordation in registration publicity.

從近期案例剖析美國著作權法合理使用原則新發展

美國聯邦最高法院自1994年於Campbell v. Acuff-Rose Music案將「轉化性（Transformativeness）」此一判斷要素帶入美國著作權法合理使用原則後，轉化性之認定幾乎與合理使用之成立畫上等號，扮演著左右判決結果的關鍵角色。惟轉化性要素原本就不在美國著作權法第107條所示之法定要件之列，而係第一項要件「利用行為之目的與性質」下的判斷方式之一，且其內涵混沌不明，如何判斷利用行為是否具有「進一步之目的或不同之特色而增添了新的東西」？美國各級法院之詮釋分歧，莫衷一是。惟在近兩年美國著作權侵權之相關案例中，似乎有將判斷重心回歸美國著作權法第107條合理使用原則之四項法定要件之趨勢，尤其是第四項「利用行為對被利用著作之潛在市場或價值之影響」似又重回「最重要之單一要件」之姿。而美國聯邦最高法院於近日受理Google LLC v. Oracle America案，亦將無可避免地的需再次梳理美國著作權法合理使用原則之脈絡與適用範圍，有望釐清轉化性要素之於合理使用原則應有之地位。本文將先簡述轉化性要素之背景與適用上之分歧，接著分析近兩年相關案例所呈現的新趨勢，以期對著作權合理使用原則有更完整之理解。Since the Supreme Court of the United States introduced the element of ''transformativeness'' in the 1994 case Campbell v. Acuff-Rose Music into the fair use doctrine under U.S. Copyright Law, the finding of transformativeness is almost equal to the finding of fair use. However, transformative elements were not included in the statutory factors of fair use doctrine under the section 107 of the US Copyright Law, and the U.S. federal courts have interpreted the meaning of ''transformation'' respectively, which divided interpretations results in no certainty of which kind of secondary use could constitute as ''transformative use.'' Yet, in the past two years, the relevant copyright infringement cases indicated different trends, and rather than focus on the transformative elements under the first factor of the fair use doctrine, these courts were more willing to consider all four statutory factors of the fair use doctrine, especially the fourth factor - ''The single most important element of fair use.'' Furthermore, the US Supreme Court recently grants certriori to review Google LLC v. Oracle America, in which the Court would address: 1.Whether the copyright protection extends to a software interface; 2. Whether, as the jury found, petitioner’s use of a software interface in the context of creating a new computer program constitutes fair use. As to the second issue, the Court inevitably has to interpret the context and scope of transformative use, and its relationship with other factors of the fair use doctrine, which would lead to solve the dilemma of ''transformativeness'' under U.S. Copyright Law.

醫師法之缺失評析

衛生福利部於2013年7月23日成立已逾7年，主管的法規，除原先醫護、健保、食品藥物等衛生法規之外，加入數量可觀的社會福利法規。現行衛生法規，存在法條已修正或刪除多年，而罰則未配合修正或刪除的矛盾情形；或各醫事人員法規針對相同的規範事由，無正當理由而為違規寬嚴不一的處分規定，致有違平等原則之疑慮；以及法律明文規定事項，權責機關選擇性執法等缺失。本文舉醫師法規若干缺失及相關問題，作為探討重點，建請中央主管機關儘速檢討修正。It has been7 years since the Ministry of Health and Welfare established on July 23rd, 2013. The laws and regulations it enforces annexed a great number of social welfare laws besides those health care ones concerning medicine, nursing, health insurance and food and drug administration enforced by the Ministry of Health, its predecessor. However, there are many defects in present health care laws. For example, there may be an article amended or abolished yet its punitive article did not make synchronous change, or there may be several different laws regulate the same behavior of health care personnel where their punishments varies without a unified standard. Other defects exist in some express statutory provisions and selective law enforcement of some competent authorities. The defects and related problems of Physicians Law were discussed as major issues in this article. The findings will be presented to the central authorities as a remedy suggestion.

美國生物科技新專利適格性原則之研究

鑑於美國最高法院重新激活了專利適格性標的要件，其認為涉及發明的自然法則、自然現象或抽象概念，除非它們也包含「發明的概念」，否則不具專利適格性，因而引發了巨大爭議。因為新專利適格性原則不當削弱了美國在創新中的領導地位，而且它們已經給美國專利制度注入了巨大的法律不確定性，所以美國應重新思考生物技術產業創新的激勵措施生物技術公司的專利適格性在不同的國家面臨不斷的改變，故必須發展保護生物技術創新的全球策略，可行的發展策略應是根據國家的法律標準申請專利。In view of the United States Supreme Court has reinvigorated the patent-eligible subject matter requirement, holding that inventions directed to laws of nature, natural phenomena, or abstract ideas are not eligible for patenting unless they also contain an ''inventive concept.'' As a result, the Supreme Court has sparked tremendous controversy. Since the new patent eligibility doctrine is undermining U.S. leadership in innovation, so the U.S. shall reconsider the incentives for innovation in the biotechnologyindustry. Biotech companies facing constant changes in patent eligibility in different countries have to develop global strategies for protecting biotechnology innovations, and a recommended strategy is to file patent applications tailored to the legal standards of the countries of interest.