論不得免責的債務類型──兼論對2016年債務清理法草案之多層次再建構

在現今消費者債務清理條例以及未來債務清理法草案的雙軌制下，我國將來個人破產免責制度的多樣性與複雜性將是可以預期的。因此，本文即嘗試在這多樣化的程序中，提出一思考模型與判斷方式，使債務人能進行有利的理性選擇，以供各界參考。故本文從第二章開始，首先介紹我國破產免責制度發展的三大階段。第三章則就自然人不得免責的債務類型在我國債務清理機制中的地位進行探討。第四章從美國不得免責的債務類型出發，討論「人的不得免責事由」與「物的不得免責事由」，並就美國聯邦破產法第523條(a)項中十九款不得免責的債務類型進行彙整分析。在第五章則以「超級免責」為中心的理念，提出對我國新一代債務清理機制免責制度整體架構之具體建議。最後以結論章總結全文，期許本文能幫助我國廣大債務人理性選擇適合自身財務情事的債務清理程序。 The announcement of the Consumer Debts Clearance Statute, which was passed in 2008, marked a new era for the modernization of a bankruptcy discharge mechanism in the Taiwanese legal system. The amendments of the Consumer Debts Clearance Statute in 2018 had no new approaches toward the classification of dischargeable or nondischargeable debts. Therefore, the 2016 draft of Debts Clearance Act of the Judicial Yuan is the latest guideline for the settlement of debts in bankruptcy. Under the dual practice of the Debts Clearance Act and the Consumer Debts Clearance Statute in future, individuals in Taiwan will be subjected to a complex and diverse legal system with respect to bankruptcy discharge. This article suggests a different perspective of reasoning and a possible model for judgement. Thus, debtors can rationally select the optimal legal process as per their requirement. The development of a bankruptcy discharge system in Taiwan is introduced in Part Two. Part Three analyzes the position of nondischargeable debts for individuals in four legal procedures in Taiwan. The discussion and analysis of the reasons for 19 types of nondischargeable debts in Section 523 of the United States Bankruptcy Code is presented in Part Four. Part Five in the article aims to provide constructive suggestions for the legal mechanism of bankruptcy discharge system in Taiwan. The primary concept of “super discharge” is proposed. Suggestions in the article will help those debtors in need for selecting the optimal debts clearance process according to the requirements of their financial situations.