我國信託法上受託人權利相關問題之研究

Critical Analyses on Controversies and Modifications of Rights of Trustee and Related Issues in R.O.C. Trust Act

受託人義務之規範，目的在使受益人之利益與委託人之信賴得以確保，同樣的，受託人權利內涵之明確與調和，亦是信賴關係維持之關鍵，並使信託事務有效持續進行，更同時強化對於受益人利益之保護，其結果與義務規範之目的，實屬相同。我國信託法主要參酌日本「信託法」而制訂，2006 年日本「信託法」進行修正，有關受託人權利之相關制度，可提供我國將來修正時之參考。本文係以我國信託法第39 條至第43 條為核心，並輔以日本「信託法」之相關規定，向外延伸至我國受託人適格性、權利內容、實務稅制、抵銷與信託終止之爭議問題，全盤進行分析與比較後，提出本文之結論。

The purpose of the trustee’s obligations is to ensure that the interests of the beneficiaries and the trust of the settlors. Similarly, the clarity and reconciliation of the rights of the trustee is also the key to the maintenance of the trust and the effective continuation of the trust affairs. At the same time, it also strengthens the protection of the interests of the beneficiaries, and the outcome of the obligations and the purpose of article archive the same goal. The amendment of trustee of Japan Trust Act in 2006 can provide suggestions to our trust act.. In the light of this, the article will put forward conclusion and suggestion after analysis of the view from the appropriateness of trustee, content of rights of trustee, tax, offset, and termination of trust property based on comparison in the legislative structure between article 39 to 43 of R.O.C. Trust Act and Chapter 2 of Japan Trust Act.