商業信託的法人性質

Business Trust as Juristic Person

信託的本質在大陸法系素有重大爭議。商業信託具備法人的特徵與要件。商業信託是有獨立的財產、能夠獨立承擔民事責任、有自己的名稱與組織機構的組織。承認商業信託的法人性質， 在信託法上，具有破解信託本質解釋難題的理論意義，以及保護商業信託當事人與第三人等實踐意義；在商業組織法上， 具有促進商業組織多樣化、提升法人市場效率之意義。

There are serious controversies on the nature of trust in civil law countries. The business trust has the characteristics and elements of juristic person, includes separate property, independent civil liability, and its own name and organizational structure. Recognizing the juristic person nature of business trust is significant in trust law (resolving the problem of interpretation of trust and protecting trust parties and third parties) and business organization law (adding the choices of business organization forms and improving the market of juristic persons).